| Citation(s) |
|---|
| 2019 SLG 1472 2019 SLD 1472 2019 SCMR 1099 |
Supreme Court of Pakistan
Civil Petitions Nos. 1926-L and 1927-L of 2015, decision Dated: 15-05-2019. Hearing Dated: 08-05-2019. (On appeal from the judgment of Lahore High Court, Multan Bench Dated 02.6.2015, passed in W.Ps. Nos. 4627/2002 and 8421/2002)
MANZOOR AHMAD MALIK, JUSTICE SYED MANSOOR ALI SHAH, JUSTICE QAZI MUHAMMAD AMIN AHMED, JUSTICE
Petitioner(s) by: Rana Shamsad Khan, Additional A.G.
Respondent(s) by: Syed Shahid Hussain Shah, Advocate Supreme Court and Izhar Saleem, Secy., Market Committee (in C.P. 1926-L of 2015). Nemo (in C.P. 1927-L of 2015).
Civil Petitions Nos. 1926-L and 1927-L of 2015, decision Dated: 15-05-2019. Hearing Dated: 08-05-2019. (On appeal from the judgment of Lahore High Court, Multan Bench Dated 02.6.2015, passed in W.Ps. Nos. 4627/2002 and 8421/2002)
MANZOOR AHMAD MALIK, JUSTICE SYED MANSOOR ALI SHAH, JUSTICE QAZI MUHAMMAD AMIN AHMED, JUSTICE
Petitioner(s) by: Rana Shamsad Khan, Additional A.G.
Respondent(s) by: Syed Shahid Hussain Shah, Advocate Supreme Court and Izhar Saleem, Secy., Market Committee (in C.P. 1926-L of 2015). Nemo (in C.P. 1927-L of 2015).
DIRECTOR GENERAL EXCISE AND TAXATION LAHORE AND OTHERS
VS
MARKET COMMITTEE, MULTAN AND ANOTHER
Law: Punjab Urban Immovable Property Tax Act, 1958
Section: 4(b),4(b)(ii)
Punjab Urban Immovable Property Tax Act (V of 1958)--- ----S. 4(b) [as it stood before amendment by the Punjab Finance Ordinance, XXXVII of 2002]---Market committee---Exemption from tax---Market committee was exempt from the chargeability of tax prior to the amendment in S. 4(b) of Punjab Urban Immovable Property Tax Act, 1958 ('the Act') brought through the Punjab Finance Ordinance, 2002 ('the Ordinance')---After the said amendment the term "local authority" had been deleted and exemption was only available to "Provincial Government" or to a "local government" as defined under the Local Government Ordinance, 2001---Market committee did not fall into either of the two, therefore, it was liable to pay tax under the Act after the amendment in S. 4(b) of the Act brought about through the Ordinance on 25-6-2002. Province of Punjab v. Market Committee 2011 SCMR 1856 ref. THIS JUDGMENT DELIVERED BY: SYED MANSOOR ALI SHAH, J.--- Through this consolidated judgment, the titled cases are decided as they raise common question of law and facts. 2. Respondents (Market Committees) challenged the demand of tax raised by the petitioners (Department) under the Punjab Urban Immovable Property Tax Act, 1958 ("Act") for a period, before and after, the year 2002. Respondents have argued that as a "Market Committee" they stand exempt from tax under section 4(b)(ii) of the Act and placed reliance on Province of Punjab v. Market Committee (2011 SCMR 1856). While the case of the Petitioners is limited to the period after the amendment brought about in section 4 of the Act through Punjab Finance Ordinance, 2002 ("Ordinance") when the said exemption was no more available. 3. We have heard the learned counsel for the parties and have examined the law. Section 4 before the amendment in 2002 stood as follows: "4. Exemptions.-The tax shall not be leviable in respect of the following properties, namely:- (a) (b) buildings and lands other than those leased in perpetuity; (i) vesting in Government of West Pakistan and not administered by a local authority. (ii) owned or administered by a local authority when used exclusively for public purposes and not used or intended to be used for purposes…
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