| Citation(s) |
|---|
| 2011 SLG 99 2011 SLD 99 2011 SCMR 1117 |
Supreme Court of Pakistan
Civil Appeal No. 318 of 2009 and Criminal Original Petition No. 108 of 2010, decision dated: 7-04-2011
MIAN SHAKIRULLAH, JAN AND ANWAR ZAHEER, JAMALI, JJ
Aftab Ahmed Khan, Advocate Supreme Court for Appellant/PTV. Mian Muhammad Hanif, Advocate Supreme Court and Raja Abdul Ghafoor, Advocate-on-Record for
Respondent No. 1/CDA. Ex parte for
Respondent No. 2
Civil Appeal No. 318 of 2009 and Criminal Original Petition No. 108 of 2010, decision dated: 7-04-2011
MIAN SHAKIRULLAH, JAN AND ANWAR ZAHEER, JAMALI, JJ
Aftab Ahmed Khan, Advocate Supreme Court for Appellant/PTV. Mian Muhammad Hanif, Advocate Supreme Court and Raja Abdul Ghafoor, Advocate-on-Record for
Respondent No. 1/CDA. Ex parte for
Respondent No. 2
PAKISTAN TELEVISION CORP. LTD.
VS
CAPITAL DEVELOPMENT AUTHORITY and others Criminal Original No. 108 of 2010 CAPITAL DEVELOPMENT AUTHORITY through Chairman vs ZIA-UR-REHMAN, DEPUTY CONTROLLER, PTV CORP. LTD.
Law: Capital Development Authority (Imposition of Taxes) Rules, 1981
Section: 6(1)
Law: Municipal Administration Ordinance (X of 1960)
Section: 33,34
Law: Constitution of Pakistan, 1973
Section: 165,165-A
Law: Capital Development Authority Ordinance (XXIII of 1960)
Section: 15A
Capital Development Authority (Imposition of Taxes) Rules, 1981---R. 6(1)---Capital Development Authority Ordinance (XXIII of 1960), S. 15-A---Municipal Administration Ordinance (X of 1960), Ss. 33 & 34---S.R.O. 24(I)/2001, dated 11-1-2001---Constitution of Pakistan, Arts. 165 & 165-A---Taxation and exemption from tax---Notice issued by Capital Development Authority (CDA) demanding property tax from Pakistan Television Corporation on its immovable properties situated within territorial limit of Capital Development Authority---PTV's claim to be exempt from levy of such tax in terms of S.R.O. 24(1)/2001, dated 11-1-2001 for being wholly owned, administered and managed by Federal Government---Validity---Para. 4(6) of the S.R.O. provided about exemption of buildings and land vesting in Federal or Provincial Government from levy of such tax while excluded benefit of such exemption to public and private corporations---PTV by its nature was a commercial venture and its legal status was that of a listed Public Limited Company and by fiction of law a juristic person to hold properties in its own name---Hundred per cent shareholdings of PTV did not vest in Federal Government despite having dominating hand in all administrative affairs of PTV---Articles of Association of PTV provided that share capital and assets including its immovable properties subjected to such tax were owned by PTV itself and not Federal Government---Appeal was dismissed in circumstances. Muhammad Aslam Saleemi v. Pakistan Television Corporation PLD 1977 Lah. 852; Sindh Industrial Trading Estate Ltd. v. Central Board of Revenue PLD 1975 Kar. 128; Central Board of Revenue v. SITE PLD 1985 SC 97; Union Council, Ali Wahan, Sukkur v. Associated Cement (Pvt.) Limited 1993 SCMR 469; Bilquis Anwar Khan v. Pakistan 2001 SCMR 809 and Tures Hotel, Islamabad v. Capital Development. Authority 2006 SCMR 1738 ref. Province of N.-W.F.P. v. Pakistan Telecommunication Corporation PLD 2005 SC 670 rel. JUDGMENT ANWAR ZAHEER JAMALI, J.---With the leave of this court vide order dated 27-3-2009, this civil appeal .by Pakistan Television Corporation Limited (hereinafter referred to as the "Corporation"), a Public…
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