Law:

Section:

Cantonment Act, 1924 (II of 1924)-- ----S. 60--Punjab Local Government Ordinance, (VI of 1979), Ss. 137 & 13B--Second Schedule [as omitted by Punjab Local Government (Amendment for Abolition of certain Taxes) Ordinance, (XLIX of 1999)--Principle of equity--Entitlement to levy and charge tax--Limitation--Bar of--Plea of alternate remedy--Legality--Assailed--Claim/recovery of tax as illegal and unlawful--Objection of being time barred and having alternate remedy of filing, civil suit--Held: Plea of alternate remedy raised by the respondents is not applicable--Respondents were not entitled to levy and charge the impugned tax which was an illegal action of respondents--Respondents are directed to refund the said amount--Petition allowed. PLD 2003 Lahore 730, referred. Judgment It is the case of the petitioner, that on 10.2.2000, she had purchased Plot No. 60/2 Phase-I, Sector J, measuring 1 Kanal, from the Defence Housing Authority; when the sale-deed was presented for its registration before the Sub-Registrar, Lahore Cantt, he refused to register the deed unless the tax on transfer of immovable property was paid to the Cantonment Board. The petitioner, in this behalf, approached the Board and apprised, that on the date of the sale, such tax was not leviable for the reason, that it does not chargeable, because the tax has been abolished by the Finance Bill 1999-2000, and in compliance of the above, the Government of Punjab has also issued Ordinance XXIX dated 29.6.1999, whereby the said tax was deleted from II Schedule inserted under Section 137-138 of the Punjab Local Government Ordinance, 1979; and in the light of the provisions of Section 60 of the Cantonment Act, 1924, if any tax is not leviable in the municipal area, the same was not chargeable in the cantonment area. This plea of the petitioner was not accepted, and thus, she under protest was constrained to make the payment and ultimately filed this petition seeking declaration of the action of the claim/recovery of the tax as illegal and unlawful and the refund thereof. 2. Learned counsel for the petitioner by relying upon a Division Bench judgment of this Court reported as Mst. Nargis Moeen and another…

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