Law: Sindh Urban Immovable Property Tax Act, 1958

Section: 4(f)

Law: Sindh Urban Immovable Property Tax Rules, 1958

Section: R.23,24

Sindh Urban Immovable Property Tax Act, 1958-- ----S. 4(f)--Sindh Urban Immovable property Tax Rules, 1958--Rr. 23 & 24--Functioning of hospital--Application for exemption from property tax--Exemption certificate--Application was rejected--Filling of writ petition--Dismissed--Commercial activities--Use of hospital property--Challenge to--We are in no manner of doubt that immovable property of hospital is not used exclusively for charitable purposes and argument of learned counsel for appellant in this regard is misconceived--Appellant is extensively engaged in commercial activities and spends a very low portion of its funds on public charity while charging high fees for providing healthcare and diagnostic services--Further, it is clear and obvious that income derived from hospital is not exclusively spent on public charity nor are buildings of appellant exclusively used for charitable purposes--It is a settled principle of interpretation of exemption clauses in Tax Statutes that one who claims exemption must establish that he falls within four corners of such exemption--We are satisfied that departmental functionaries as well as learned High Court had valid reasons and lawful justification in coming to conclusion that appellant was not entitled to benefit of exemption from payment of property tax as visualized in section 4(f) of Act read with Rules 23 and 24 of Rules--Learned counsel for appellant has been unable to persuade us to hold otherwise--Appeal was dismissed. Sindh Urban Immovable Property Tax Act, 1958-- ----S. 4(f)--Scope of exemption--Exemption is available to buildings and lands or portions thereof used, "exclusively for public charity"--Use of word, "exclusively" restricts scope of exemption available under section 4(f) of Act. THIS ORDER PASSED BY: IJAZ-UL-AHSAN, J.- Leave to appeal was granted in this matter, vide order dated 06.02.2016 against a judgment of the High Court of Sindh at Karachi, dated 15.07.2014, passed in Constitution Petition No.D-1100 of 2012. 2. Briefly stated the facts necessary for decision of this lis are that the appellant is a hospital functioning under the name and style of "Liaquat National Hospital/Institute of…

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