Law: Sindh Urban Immovable Property Tax Act, 1958

Section: 4(f)

Law: Sindh Urban Immovable Property Tax Rules, 1958

Section: R.23,24

(a) Sindh Urban Immovable Property Tax Act (V of 1958)--- ----S. 4(f)---Sindh Urban Immovable Property Tax Rules, 1958, Rr. 23 & 24---Societies Registration Act (XXI of 1860), Preamble---Liaquat National Hospital/Institute of Postgraduate Medical Studies and Health Sciences ('the subject hospital')---Property tax, payment of---Charitable institution---Charitable purposes---Exemption from payment of property tax---Subject hospital by virtue of its registration under the Societies Registration Act, 1860 ipso facto did not become entitled to exemption from payment of property tax visualized by S. 4(f) of the Sindh Urban Immovable Property Tax Act, 1958 ('the Act')---Exemption from payment of property tax was available to a charitable institution if on the basis of an application moved in such regard, the competent officer of the Department came to the conclusion that its assets were used exclusively for charitable purposes---Building of the subject hospital was not used exclusively for charitable purposes---Counsel for the subject hospital admitted that the hospital charged fee for the services provided to patients who could pay for the same, but provided subsidies and rebates to the needy patients as well as some charitable healthcare services---At best, the subject hospital was providing services to paying patients (non-charitable) and non-paying/partly paying patients (possibly charitable)---In view of such circumstances the immovable property of the subject hospital was not used exclusively for charitable purposes---Fact that the profits of the subject hospital were not distributed amongst the members did not by itself establish that it was a charitable organization bringing it within the ambit of S. 4(f) of the Act read with Rr. 23 & 24 of the Sindh Urban Immovable Property Tax Rules, 1958 ('the Rules')---Audited accounts of the subject hospital as well as the analysis of such accounts undertaken by the Tax department for the years 1982 to 2002, clearly established that only paltry amounts had been spent on public charity by way of discounts, rebates and concessions in fee presumably to the poor and needy patients; that the subject hospital…

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