Law: Punjab Urban Immovable Property Tax Act, 1958

Section: 3,2(e),16

Punjab Urban Immovable Property Tax Act (V of 1958)--- ----Ss. 3, 2(e) 16---Levy of property tax---Leased Land---Lessee in perpetuity, attributes of Pakistan International Airlines (PIA) impugned demand raised by respondents for payment of property tax in respect of a superstructure raised on land leased by petitioner from Provincial Government---Contention of petitioner, inter alia, was that liability of property tax fell on owner of property, and not lessee---Contention of respondents, inter alia, was petitioner PIA was a lessee in perpetuity and therefore it was liable to pay property tax---Validity would be considered lessee in perpetuity when lease agreement was not for a fixed term or where there did not exist any clause for renewal or termination of lease agreement---In present case, lease agreement was for a fixed term, and said agreement provided that lease agreement could be terminated on account of any breach of agreement or if said property was used for a purpose different than one specified in said agreement, and therefore petitioner could not be termed to be a lessee in perpetuity---High Court observed that under such circumstances, property tax could only be recovered from owner of building, and no tax could be levied under Punjab Urban Immovable Property Tax Act, 1968 on building raised by petitioner on land leased from Provincial Government---Constitutional petition was allowed, accordingly. Government of Sindh through Secretary and Director General, Excise and Taxation and another v. Muhammad Shafi and others PLD 2015 SC 380 rel. Pakistan International Airline Corporation and others v. Tanweer-ur-Rehman and others PLD 2010 SC 676; Messrs Lahore Electric Supply Co. Ltd. v. Province of Punjab 2014 CLC 590;Platinum Commercial Bank Ltd. v. Government of Sindh through the Secretary, Secretariat, Karachi and another 2003 MLD 279 and Pakistan Cricket Board v. Executive District Officer (Revenue), Lahore and 2 others Writ Petition No. 10380 of 2006 ref. JUDGMENT AYESHA A. MALIK, JUSTICE:---.--- Through this Petition, the Petitioner Pakistan International Airline (PIA) has challenged order dated 19.5.2015 passed by Respondent No.1 wherein they have…

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