Law: West Pakistan Urban Immovable Property Tax Act, 1958

Section: 4(e),4(a)

Law: West Pakistan Urban Immovable Property Tax Act, 1958

Section: 4(e),4(a)

(a) Taxation--- ----Exemption from tax, claim for---Burden of proof---Onus would lie on taxpayer to establish his entitlement to such exemption. (b) Interpretation of statutes--- ----Fiscal statute---Exemption clause---Two reasonable interpretations of such clause possible---Effect---Interpretation favouring Revenue, even if going against taxpayer, would be adopted. (c) Interpretation of statutes--- ----Fiscal statute---Exemption clause, benefit of---Entitlement---Scope---Taxpayer, if coming within meaning and scope of such clause, would not be denied its benefit by unduly or unnaturally straining its language or by reading any word or intent or objective therein. (d) Words and phrases--- ----"Playground"---Meaning. New Shorter Oxford English Dictionary 1993 ed.; Merriam-Webster Dictionary and Chambers Combined Dictionary Thesaurus (1995 ed. ref. (e) Words and phrases--- ----"Playing field"---Definition. New Shorter Oxford English Dictionary 1993 ed. ref. (f) Words and phrases--- ----"Stadium"---Definition. New Shorter Oxford English Dictionary 1993 ed. ref. (g) Words and phrases--- ----"Public playground"---Definition. Merriam-Webster Dictionary; Chambers Combined Dictionary Thesaurus (1995 ed.) and Ziauddin Hospital Trust v Director-General/Commissioner, Excise and Taxation and another PLD 2001 Kar. 52 ref. (h) West Pakistan Urban Immovable Property Tax Act., (V of 1958)--- ----Ss. 3(2), 4(e), 91 & 92---Sports (Development and Control) Ordinance (XVI of 1962); Preamble---Constitution of Pakistan Art.199---Constitutional petition---Property owned by Federal Government leased out to Pakistan Cricket Board being used as cricket stadium---Demand of tax by Authority for such property---Board pleaded to be a non-profit organization devoting its income to promotion and development of cricket activities in the country; that such stadium being a public playground was exempt from tax under S.4(e) of West Pakistan Urban Immovable Property Tax Act, 1958---Validity---Lease of such property in favour of Board was for purposes of sports activities and was not in perpetuity as its ownership still vested in Government---Stadium, according to dictionary meaning, was not a…

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