Law: West Pakistan Urban Immovable Property Tax Act, 1958

Section: 2,3,4,7,Sched

Law: Constitution of Pakistan, 1973

Section: 199,25

(a) West Pakistan Urban Immovable Property Tax Act (IV of 1958)--- ----Ss. 2, 3, 4, 7 & Sched, [as amended by N.W.F.P. Finance Act (III of 1997)]---Constitution of Pakistan (1973), Arts. 199 & 25---Constitutional petition--Vires of N.-W.F.P. Finance Act, 1997 whereby Ss.2, 3, 4 & 7 of West Pakistan Urban Immovable Property Tax Act, 1958 were amended with the addition of the Schedule which not only classified the urban and rating areas, buildings therein but also prescribed the amount of property tax levied thereon---Such amendments alongwith the Schedule brought about a radical change in the mode and method of assessment of the property tax and envisioned manifold increase therein---Held, Legislature enjoyed a wide latitude in the matters of selection of persons, subject-matters and events etc. for taxing and there was presumption in favour of the Constitutionality of the legislative enactments unless, of course, it was ex-facie violative of the Constitutional provisions ensuring equality before law which was not the position in the present case---Principles. A look at sections 2, 3, 4, 7 and Schedule of West Pakistan Urban Immovable Property Tax Act, 1958 and the amendments introduced therein will indicate that a significant change has been brought about by the legislature in the mode and method of charging and assessing the property tax. Before the amendments it was the sole discretion of the E.T.O. and the other officials in the hierarchy to fix any amount as annual rental value of a land or building for assessing the property tax. But this mode not only resulted in heavy tax evasion but also defeated the very purpose of taxation as it, instead of enriching the State, enriched those who resorted to its evasion and those who helped it. A fool proof system for charging and assessing the property tax was thus imperative to curb corruption and ensue transparency in the process. They law, in force, before the amendments, had many holes and as such was at the verge of becoming a dead letter. The legislature after collecting the requisite data having bearing on the matters of taxation rose to the occasion and introduced the amendments which not only…

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