MESSRS MANDIWALLA ESTATES LTD. vs GOVERNMENT OF ISLAMIC REPUBLIC OF PAKISTAN AND OTHERS
This matter concerns a series of petitions challenging the authority of the Provincial Government to levy and recover property tax on properties situated within Cantonment areas by declaring them urban rating areas under the Sind Urban Immovable Property Tax Act, 1958, in light of the Cantonment Board's statutory power to levy tax under the Cantonments Act, 1924. The High Court had previously ruled against the petitioners, relying on precedent. However, during the proceedings, the Cantonment Board conceded that it would not collect tax from property owners as it was receiving its due share from the Provincial Government. Furthermore, the subsequent promulgation of President's Order No. 13 of 1979 granted exclusive jurisdiction to Cantonment Boards to collect property tax. Consequently, the Court found the petitions had become infructuous. In view of these developments and the concession made by the Cantonment Board, the petitioners withdrew their petitions, and the Supreme Court dismissed them accordingly.
- Can the Provincial Government levy property tax on properties located within a Cantonment area under the Sind Urban Immovable Property Tax Act, 1958?
- Does the Cantonment Board have exclusive jurisdiction to collect property tax following the promulgation of President's Order No. 13 of 1979?
- Section 3(1), Sind Urban Immovable Property Tax Act, 1958
- Section 60, Cantonments Act, 1924
- President's Order No. 13 of 1979
ORDER
1. ' MUHAMMAD HALEEM, J.-This order will govern C. Ps. K-164 to K-176 of 1977, in which the question for consideration is as to whether the Provincial Government could levy and recover property tax in regard to the property situate within the Cantonment area by declaring it to an urban rating area under section 3(1) of the Sind Urban Immovable Property Tax Act, 1958, when otherwise the Cantonment Board is entitled to recover property tax under. Section 60 of the Cantonments Act, 1924. This question was decided by the High Court against the petitioners on the basis of the judgment of this Court in Pakistan v. Province of Punjab (1). The High Court also to note of the concession of the counsel appearing for the Cantonment Board to the effect that the Cantonment Board would not collect tax from the owner of the properties as it was receiving its due share from the Provincial Government. In the context of this concession and the promulgation of the President's Order No, 13 of 1979, which has given exclusive jurisdiction to the Cantonment Boards to collect property tax, these petitions have become infructuous. On this view of the matter, the counsel for the petitioner withdrew the petitions which were dismissed as such.
(1) PLD 1975 SC 37 revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.