Law: Companies Ordinance, 1984

Section: 183

Law: Constitution of Pakistan, 1973

Section: 165

Urban Immovable Property Tax Act, 1958 - Sections 3 & 4 -Constitution of Pakistan, 1973, Art. 165 - Constitutional Petition - Levy of Property Tax against all properties of petitioner including Grid Stations - Failure of petitioner to pay Tax - Show Cause Notice - Exemption disallowed - Sealing of Grid Stations by Authority - Validity - Petitioner's own assets and Grid Stations - Court has impugned levy of Property Tax on the ground that Art. 165 of Constitution provides that Federal Govt. shall not, in respect of its property on income, be liable to taxation under arty Act of Provincial Assembly - Secondly Clarification was issued by respondent No. 4 that Federal Govt. owns 100% shares of petitioner, hence ownership of assets of this Public Sector Company vests in Federal Government - Respondents have taken stance that since Petitioner is limited liability Company, it is independent legal entity and which is not Federal Govt. hence liable to pay property Tax - Challenge to - Whether Federal Govt. owns 100% of petitioner with only one shareholder, being President of Islamic Republic of Pakistan - Held yes - Whether company is controlled by its Board of Directors who are elected by shareholders - Held yes - Whether Petitioner provides Public utility which is under control and supervision of Federal Govt. - Held yes - Whether not only does Federal Govt. own and control petitioner, but it also controls Public utility provided by petitioner - Held yes - Whether where Federal Govt. enjoys effective control and carries out Constitutional function through juristic person, question which arises is whether company being independent juristic person is an instrumentality of Federal Govt. which is immune from provincial property Tax - Held yes - Whether status of petitioner as instrumentality of the Federal Government is evident from fact that petitioner is owned and effectively controlled by Federal Govt. - Held yes - Whether Petitioner is totally owned and controlled by Federal Govt. as President of Pakistan is the only shareholder of petitioner - Held yes - Whether Federal Govt. is executing its function through petitioner, hence use of word Federal Govt. in Art.…

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