Law: Punjab Urban Immovable Property Tax Act, 1958

Section: V,4(a)

Law: Constitution of Pakistan, 1973

Section: 199

Punjab Urban Immovable Property Tax Act (V of 1958)-------S.4(a)---Constitution of Pakistan, Art.199---Constitutional petition--Issuance of challan for payment of property tax---Higher Education Commission ('HEC'), status of---HEC assailed the challan on the ground thatHEC being government subject was exempt from payment of property tax--Validity---Section 4(a) of the Punjab Urban Immovable Property Tax Act, 1958, was amended by the Punjab Urban Immovable Property Tax (Punjab Amendment) Act, 1975, and the expression 'vesting in' as contained in the original provision was substituted by 'owned by', which in its connotation has narrow scope---In view of obiter dicta of the Supreme Court provided in the judgment reported as 2023 SCMR 1077 the HEC could not be equated with the Government hence, contention of the petitioner that it was a Government subject was repelled---Even the obiter of the Supreme Court was binding on the High Courts---Constitutional petition was dismissed, in circumstances.Higher Education Commission H/9, Islamabad through Project Director v. Allah Bakhsh and others 2023 SCMR 1077 rel.ORDERSHAMS MEHMOOD MIRZA, J.---Higher Education Commission has challenged the Challans issued by the respondents requiring it to pay property tax. A further declaration has also been sought from this Court to the effect that the petitioner is exempt from payment of the property tax.2.    It is the case of the petitioner that it is an instrumentality of the Federal Government and that Federal Government has complete administrative control over it. It is furthermore submitted that it is the sovereign function of Federal Government to maintain the standard of the Higher Education Commission which is exclusively performed by the petitioner. In the circumstances, it is argued that the demand made through the Challans requiring it to pay property tax is illegal and that it is exempt from payment of property tax on the properties owned by it in the Province of Punjab.3.    Report and parawise comments have been filed on behalf of the respondents in which the stance of the petitioner has been controverted. Learned Assistant Attorney…

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