Law: West Pakistan Urban Immovable Property Tax Act, 1958

Section: 4(f)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Interpretation of statutes--- ----Fiscal statute--- Exemption clause---Applicability---Principle--- Onus is on taxpayer or person who is claiming exemption from levy of such tax to show that he is entitled to benefit of such exemption--- If two reasonable interpretations of exemption clause are possible, then the one that favours revenue authorities, though it may go against taxpayer, has to be adopted--- If exemption is available to a person on complying with certain conditions, then conditions have to be strictly complied with. (b) West Pakistan Urban Immovable Property Tax Act (V of 1958)--- ----S. 4(f)---Constitution of Pakistan, Art. 199---Constitutional petition---Property tax---Exemption-7-Word 'exclusively'---Scope--­Petitioner Institute (Hospital) was aggrieved of decision taken by authorities whereby tax exemption was withdrawn--- Validity--­ Exemption under S.4(f) of West Pakistan Urban Immovable Property Tax Act, 1958, was provided to buildings and lands or portions thereof used 'exclusively for public worship or public charity'---Use of word `exclusively' restricted and or narrowed the scope of exemption available under S.4(f) of West Pakistan Urban Immovable Property Tax Act, l958---Only such buildings and lands or portions thereof were exempted under Cl. (f) of S.4 of West Pakistan Urban Immovable Property Tax Act, 1958, which were used 'exclusively' for public charity---Building and land of petitioner was not being used exclusively for public charity but in a limited manner---High Court declined to interfere in order passed by authorities---Petition was dismissed in circumstances. Pakistan Cricket Board v. Director General Excise and Taxation and others 2011 CLC 1894; Pakistan through Secretary Ministry of Defence v. Province of Punjab and others PLD 1975 SC 37; Fauji Foundation and another v. Shamimur Rehman PLD 1983 SC 457; Resch's Will Trust by House or Lords 514 P.C. (PC) 1969; Karachi International Container Terminal Ltd. v. Government of Sindh through Secretary Excise and Taxation and others 2005 SCMR 1183; Shaikh Sultan Trust v. Excise and Taxation Officer and others 2006 YLR 573 and Pak Corn Ltd. and others v. Federation of Pakistan…