Law:

Section:

(a) West Pakistan Urban Immovable Property Tax Act (V of 1958)-------Ss. 3 & 4---Constitution of Pakistan, Arts.154, 165, 165(1), 183 & 199---Constitutional petition---Lahore Electric Supply Company---Grid Stations of such company sealed by Punjab Government due to non-payment of property tax in compliance of demand notice issued by Government---Validity---Federal Government had incorporated such company for distributing electricity within its licensed area---Distribution of electricity being a public utility was being provided by such company under control and supervision of Federal Government---Federal Government owned 100% shares of such company and its property vested in Federal Government---Such company was being controlled by Board of Directors elected by its shareholders i.e. Federal Government---Use of word "Federal Government" in Art.165 of the Constitution would include an instrumentality of Federal Government---Federal Government was doing its business through a corporate body, which was an instrumentality of Federal Government and exempt from levy of provincial property tax---High Court accepted constitutional petition in circumstances. Province of N.-W.F.P. through Secretary, Local Government and Rural Development Peshawar v. Pakistan Telecommunication Corporation through Chairman and others PLD 2005 SC 670; WAPDA v. Government of Sindh and others PLD 1998 Kar. 209; Water and Power Development Authority through General Manager and Project Director and another v. Administrator, District Council, Swabi and 5 others 2005 SCMR 487; Pakistan Television Corporation Limited v. Capital Development Authority and others 2011 SCMR 1117 and Zila Council Jhang District Jhang v. Daewoo Corporation Kot Ranjeet, Sheikhupura 2001 SCMR 1012 ref. (b) Taxation--- ----Immunity of instrumentalities, doctrine of---Applicability of the doctrine to a statutory corporation owned and controlled by Federal Government---Test. To apply doctrine of Immunity of Instrumentalities, the court has to examine the relationship between the Government and the statutory corporation to determine whether corporation was a Government instrumentality, and will apply the following…

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