Law:

Section:

(a) West Pakistan Urban Immovable Property Tax Act (V of 1958)--- ----S. 4(1)---Constitution of Pakistan, Arts.165 & 199---National Bank of Pakistan Ordinance (XIX of 1949), Ss.4 & 9---Constitutional petition---Property tax, exemption from---Plea raised by National Bank of Pakistan was that Bank was an instrumentality of Federal Government and by virtue of Art.165 of the Constitution it was exempted from payment of property tax---Validity---National Bank of Pakistan was merely another Bank operating in the vast landscape of banking business which was involved in trading, business and commerce and could not be considered as a government department performing sovereign functions having a dominant monopoly or carrying on welfare related functions of the State/Federal Government---To extend the benefit of Art.165 of the Constitution to National Bank of Pakistan and thus exempt it from payment of property tax, would work discriminately against similarly placed Banking Companies operating in the field---Petition was dismissed in circumstances. Chairman, District Council, Rahim Yar Khan and another v. United Bank Limited, Rahim Yar Khan 1989 CLC 1397; Association Cement (State Cement Corporation of Pakistan (Pvt.) Limited) v. Government of Sindh, through the Secretary, Local Government and 2 others 1992 MLD 1730; Sind Industrial Trading Estate Ltd. Karachi v. Central Board of Revenue and 3 others PLD 1975 Kar. 128; Messrs Rice Export Corporation of Pakistan Ltd. v. Karachi Metropolitan Corporation through Director Octroi and another PLD 1990 Kar. 186; Central Board of Revenue and another v. S.I.T.E. (PLD 1985 SC 97; Water and Power Development Authority through General Manager and Project Director and another v. Administrator District Council Swabi and 5 others 2005 SCMR 487; Collector of Sales Tax and Central Excise, Lahore v. Water and Power Development Authority and others 2007 SCMR 1736 and Central Board of Revenue, Islamabad and another v. WAPDA and another PLD 2014 SC 766 ref. Union Council Ali Wahan, Sukkur v. Associated Cement (Pvt.) Limited 1993 SCMR 468 and Province of N.-W.F.P through Secretary Local Government and Rural Development etc. v. Pakistan…