| Citation(s) |
|---|
| 2001 SLG 2774 2001 SLD 2774 2001 PLD 52 |
Sindh High Court
Constitutional Petition No. 187 of 1987, heard on 10th February, 2000
SAIYED SAEED ASHHAD, C.J. AND ZAHID KURBAN ALAVI, J
Amir Hani Muslim, Faisal Kamal and Abdul Samad Khan for Petitioners. Ain-ud-Din Khan, A.A.G. for
Respondents
Constitutional Petition No. 187 of 1987, heard on 10th February, 2000
SAIYED SAEED ASHHAD, C.J. AND ZAHID KURBAN ALAVI, J
Amir Hani Muslim, Faisal Kamal and Abdul Samad Khan for Petitioners. Ain-ud-Din Khan, A.A.G. for
Respondents
ZIAUDDIN HOSPITAL TRUST through Trustee and Medical DirectoR
VS
DIRECTOR-GENERAL/COMMISSIONER, EXCISE AND TAXATION, Sindh court, Karachi and another
Law: Sindh Urban Immovable Property Tax Act, 1958
Section: 4,4(f)
(a) West Pakistan Urban Immovable Property Tax Act (V of 1958)- ----S. 4---Mussalman Waqf Validating Act (VI of 1913), S.3---Trust---Public or private trust---Distinction---Exemptions under the provisions of S.4 of West Pakistan Urban Immovable Property Tax Act, 1958 and the Mussalman Waqf Validating Act, 1913 do not afford any bar or explanation to categories of trusts. (b) West Pakistan Urban Immovable Property Tax Act (V of 1958)-- ----S. 4---Exemption---Term "public purpose", meaning of---If a property is used for a valid public object then the mere fact that a fee is charged for such user will not render the user non-public or convert the same into a mere profit making venture. (c) Locus poenitentiae, principle of-- ---- Once a right is created in favour of a litigant, such right in due course of time cannot at all be taken back arbitrarily. (d) West Pakistan Urban Immovable Property Tax Act (V of 1958)--- ----S. 4(f)(1)---Exemption---For seeking the exemption from payment of urban immovable property tax under S.4(f)(1) of the Act the rent must be exclusively applied to religious or specified charitable purposes. (e) West Pakistan Urban Immovable Property Tax Act (V of 1958)--- ----S. 4(f)---Exemption---Exemption from payment of urban immovable property tax was also extended to the retired Government employees of Federal Government by treating them at par with that of Provincial (Punjab) Government. (f) West Pakistan Urban Immovable Property Tax Act (V of 1958)--- ---S. 4---Constitution of Pakistan (1973), Arts. 4, 8 & 25---Grant of exemption from payment of property tax---Discrimination---Exemption from payment of property tax was granted to one trust hospital but was refused to another trust hospital---Validity---If altogether different criterion was adopted by the Authorities while refusing exemptions, such act of the Authorities was not only discriminatory and inequitable but was also mala fide and violative of Arts.4, 8 & 25 of the Constitution. (g) West Pakistan Urban Immovable Property Tax Act (V of 1958)--- ----S. 4(f)---West Pakistan Urban Immovable Property Tax Rules, 1958, R.24---Sindh Finance Act (XV of 1996), S.4---Constitution of…
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