Law: West Pakistan Urban Immovable Property Tax Act, 1958

Section: 2,3,4,7,Sched,2(e)

Law: Constitution of Pakistan, 1973

Section: 199

Law: North-West Frontier Province Small Industries Development Board Act, (II of 1973)

Section: 31

West Pakistan Urban Immovable Property Tax Act (V of 1958)--- ----Ss. 2, 3, 4, 7 & Sched. [as amended by N.-W.F.P. Finance Act (III of 1997)]---North-West Frontier Province Small Industries Development Board Act (II of 1973), S. 31---N.-W.F.P. Government Notification No. S.O. (LG-1) LG-12(33)/76(1) dated July, 1978---Constitution of Pakistan (1973), Art. 199---Constitutional petition ---Vires of change, of mode and method for the assessment of property tax by extending the gamut of West Pakistan Urban Immovable Property Tax Act, 1958 over the industrial buildings situate in the Small Industrial Estate---Contentions of the petitioners were that they being lassees and not owners of the plots in the Industrial Estate and they having raised their industrial buildings on them in terms of S. 2,(e) West Pakistan Urban Immovable Property Tax Act, 1958, could not be subjected to the levy of the property tax; that when the Small Industrial Board was an independent authority in terms of S.31, N.-W.F.P. Small Industries Development Board Act, 1973 which had already subjected the petitioners to administration, maintenance .and service, charges, they could not be subjected to yet another tax as it would amount to double taxation specially when the Industrial Estate had not been notified to bean urban area and no civic facilities were provided to them by the Municipal Corporation and thus levy of Property Tax and the notices for demand issued pursuant to the amended provision of the West Pakistan Urban Immovable Property Tax Act, 1958 were ultra vires, un-Constitutional and illegal deserving to be struck down---Validity---Held, industrial buildings in every part of the country or for that matter any building which was earning profit was subjected to the levy of property tax---Imposition of the tax, in the present case, was apprehended all along even by the Small Industries Development Board and that was why clause in the agreement between the Board and lessee was specifically inserted and accepted by the petitioners which clearly stipulated that "all the charges, taxes, assessments, premiums, rates including water rates and outgoings whatsoever now or hereafter imposed,…

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