Law: Cantonments Act, 1924

Section: 60,99(2((f)

Law: Constitution of Pakistan, 1973

Section: 165,199

CANTONMENT ACT, 1924----Sections: 60 & 99(2)(f) - Constitution of Pakistan, 1973, Articles 165 & 199 - State Bank of Pakistan - Levy of property tax by Chaklala Cantonment Board, Rawalpindi - Filing of constitutional petition under Art. 199 of the Constitution, by the petitioner with prayer that the properties of the Bank be declared properties of the Federal Govt. and be exempted from levy of property tax by virtue of Art. 165 of the Constitution read with section 99(2)(f) of the Cantonment Act - Validity - FACTS In this petition, the Petitioner has assailed levy of property tax by Respondent/Chaklala Cantonment Board, Rawalpindi and has sought exemption under section 99(2)(f) of the Cantonment Act, 1924 with the prayer that the properties of “SBP” be declared properties of the Federal Government and be exempted from levy of property tax by virtue of Article 165 of the “Constitution” read with section 99(2)(f) of the “Cantonment Act”. ARGUMENTS Mr. Salman Ajaib, Advocate submitted that “SBP” is a Corporation constituted under the State Bank of Pakistan Act, 1956 (the “SBP Act”) performing sovereign functions of the Federal Government, therefore, it is entitled to property tax exemption on the touchstone of rationale rendered by the Hon’ble Supreme Court of Pakistan. Mr. Salman Ajaib, Advocate contended that “SBP”, by virtue of its powers and functions, is wholly owned by the Federal Government. The attention of the Court was also drawn to the provisions of Article 98 of the Constitution, which provide that on recommendation of the Federal Government, the Parliament may, by law, confer functions upon officers or authorities subordinate to the Federal Government and such delegation of functions is apparent in the SBP Act. Mr. Raza Mohsin Qazilbash, Director Legal, SBP made it clear that the functions, which “SBP ” performs, are functions which have been conferred on it by the SBP Act and other applicable laws for the purpose mentioned therein. Therefore, if exemption is granted or extended to the SPB from property tax, no discrimination (in terms of Article 25 of the Constitution) will be caused to any public or private entity. Mr. Waqar-ul-Haq Sheikh,…

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