Law:

Section: 77,99(2)(b),259,99

Law: Constitution of Pakistan, 1973

Section: 199

(a) Cantonments Act (II of 1924)--- ----S. 99(2)(b)---Property tax in case of building--Exemption---Scope. According to section 99 of the Cantonments Act, 1924, no building other than that used for educational purpose or the public libraries which are open to public, and no income is derived there from or hospitals and dispensaries maintained wholly by charitable contributions shall be exempted from payment of property tax. (b) Cantonments Act (II of 1924)--- ----Ss. 77, 99(2)(b) & 259---Constitution of Pakistan, Art.199---Constitution petition---Trust property being used for charitable activities---Remission of property tax and conservancy tax on such property granted by Cantonment Board front 1-7-1987 to 30-6-2004---Withdrawal of such remission on 23-11-2003 by Cantonment Board and demand of such remitted tax from petitioner-trust on basis of audit objection raised by Departmental Accounts Committee---Validity---Trust property was being used for sponsoring FDMR and other charitable activities, whereas rent of its Hall was charged from parties for arranging program therein---Nothing on record was available to show that petitioner-trust was deriving reasonable income from its property, thus, was not entitled for exemption under S.99(2)(b) of Cantonments Act, 1924---Exemption once granted would be given a wider and liberal construction---Impugned refusal of exempted tax had been raised after 14 years finding the petitioner to be a charitable trust and exempt from levy of tax-Exemption granted for years could be regarded as a right---Petitioner-trust had acquired vested right in such exemption and they remained entitled even if same was withdrawn---Tax exempted earlier by Cantonment Board could not be claimed retrospectively, otherwise same would amount to re-opening of past, closed and completed transactions affecting vested right---Legislature had not given retrospective effect to Cantonments Act, 1924---High Court declared impugned demand as illegal and of no legal effect in circumstances. Shah Nawaz v. Government of Pakistan 2011 PTD 1558; State Bank of Pakistan v. The Director, Military Lands and Cantonments. Rawalpindi and others PLD 1990 SC 827; Chief…

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