Law: West Pakistan Urban Immovable Property Tax Act, 1958

Section: 5,5A

Law: Constitution of Pakistan, 1973

Section: 199

(a) Discretion--- ----Unfettered discretion---Scope---In law, there is no such thing known as unfettered discretion---Even if statutory powers are conferred in ostensibly unconstrained terms, exercise of such powers must be in structured and regulated manner. (b) West Pakistan Urban Immovable Property Tax Act (V of 1958)--- ----Ss. 5 & 5-A---Constitution of Pakistan, Art.199---Constitutional petition---Annual value, ascertainment of---Valuation table---Industrial establishment---Determination was a telecommunication service provider company and dispute was with regard to charging of property tax against its properties located in Karachi city company claimed that property tax was chargeable at industrial rates, whereas authorities intended to charge against commercial rates---Validity---Some additional elements must be present for technical support to amount to industrial activity---Those additional elements must be activity or action, directly in relation to petitioner's telephone exchanges (or the other devices used, by it to provide telecommunications services) and must be substantially more than a mere servicing or care thereof did not carry out industrial activities on its properties, in which case the annual value of properties would not have to be determined on the basis that those were industrial properties---Properties of petitioner company must be brought to tax on the basis that those were commercial properties and there was nothing on record in relation to such additional activities or actions, if any--High Court directed that in respect of each property, where petitioner claimed to carry out industrial activities, would make application to authorities, ,giving full details of its activities---Petition was disposed of accordingly--Pakistan Telecommunication Company Ltd. v. Government of Punjab and others 2009 PTD 1602 dissented from. Tures Hotel, Islamabad and others v. Capital Development Authority and others 2006 SCMR 1738; Arabian Sea Enterprises Ltd. v. Government of Sindh and others 2007 CLC 1215; Karachi Properties Investment Co. (Pvt.) Ltd. v. Government of Sindh and others 2006 CLC 1372; Al-Ahram Builders (Pvt.) Ltd. v. Income Tax…

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