Law: Cantonments Act, 1924

Section: 60,99(2)(f)

Law: Constitution of Pakistan, 1962

Section: 199

Cantonment Board Act, 1924-- ----Ss. 60 99(2)(f)--Constitution of Pakistan, 1973, Arts. 165(A) 199--Demand of property tax--Autonomous body--Public service and public purpose--Purpose of property tax--Property was rented out to private persons--Use of property--Board had levied impugned tax on 30 July, 1978, which was published in Official Gazette on 31.7.1978 and; since then, said tax is being regularly recovered by respondents within its limits and jurisdiction--Contention of petitioner that respondents could not levy and recover property tax in its jurisdiction, is misconceived and, hence, repelled--Definition manifestly provided that dedication must be of permanent nature and; for religious, pious and charitable purpose; which clearly indicates that petitioner’s department is an autonomous body, which is quite distant from that of definition of Government property and; as such, covered by provision of Article 165-A and; therefore, same does not qualify for exemption, hence, purported stance of petitioner qua exemption of property in question is misconceived--Property in question (Auqaf Plaza) is Waqf Property; nonetheless, admittedly, same has been rented out to private persons (tenants) for use of Commercial and Business activities and; petitioner used to receive rents therefrom, which is indeed a profitable activity could not make out a case for interference of this Court, in its Constitutional Jurisdiction, under Article 199 of Constitution of Islamic Republic of Pakistan, 1973--Petition dismissed. 2005 PTD 2131 and 2014 PTD 136 ref. Contonment Act, 1924-- ----S. 49--Exemption from property tax--Only those properties are exempt from recovery of property tax; which are properties of Government or in its occupation and; being, used for Public Service or Public Purpose. Imposing of Property Tax- ----Property tax is imposed, collected and; being used for Public Service and, Public Purpose like constructing and repairing roads, schools, colleges, hospitals etc, which are undoubtedly being; used for interest, benefit and welfare of Public at Large and; its negation and non-recovery would certainly affect none but, Public at Large, which is, neither, intention…

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