Law: West Pakistan Urban Immovable Property Tax Act, 1958

Section: 3,4(d),4(f),24,Cl.(ii)

Law: Constitution of Pakistan, 1973

Section: 199

Law: West Pakistan Urban Immovable Property Tax Rules, 1958

Section: 24

(a) West Pakistan Urban Immovable Property Tax Act (V of 1958)----Ss. 3, 4(d)(f) & 24---West Pakistan Urban Immovable Property Tax Rules, 1958, R. 24---Constitution of Pakistan, Art. 199---Constitutional petition---Petitioner/Pakistan Engineering Congress (PEC)---Demand of property tax upon rental income derived by the Congress from its commercial building---Petitioner claimed exemption from such tax on ground that congress being dedicated for promotion of profession and practice of engineering was working for charitable purposes---Refusal of authority to accept such claim---Validity---Petitioner had neither obtained any certificate nor was a certified charitable institution in terms of R.24 of West Pakistan Urban Immovable Property Tax Rules, 1968-Statements of income and expenditures produced by petitioner/Congress for years 2001-2002 to 2010-2011 would show that petitioner was not an organization or society devoted to public charitable purpose exclusively nor rent being derived from its building was applied exclusively to public charitable institutions---Use of term "exclusively" in Cl. (ii) of proviso to S. 4(f) of West Pakistan Urban Immovable Property Tax Act, 1958 would not admit use of rental income for any other purpose except those mentioned therein---Nothing on record to show exclusive or sole use of income derived by petitioner from its building to public charitable institutions---Mere optional and occasional donations of some portion of rental income to flood relief fund, provincial activities of world water day, arranging of lectures for such purpose and granting of scholarships to graduate engineering students etc., and that too without reliable documentary evidence could not be considered as. a proof of exclusive spending of entire rental income by petitioner upon purposes specified in law---Petitioner had paid such tax for ninety years i.e. since 1912 till year 2001-2002 without claiming or raising plea that its rental income was exclusively used for public charitable institutions---Excise Department or Government could recover such tax from rental income not qualifying to exemption as envisaged in Cl. (ii) of Proviso-I of S. 4(d) of West…

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