Law: Cantonment Act (II of 1924)

Section: 68(2), 84, 88, 277, 64

Law: Companies Ordinance, 1984

Section: 42

SUMMARY;

This order concerns a petition filed by a charitable educational institution challenging the demand for property tax and conservancy charges under Regulation No.51 (dated 23.11.2022). The petitioner claims exemption based on a 1956 government notification and argues that the property is used for educational purposes, thus exempt from tax despite ownership registration issues. The petitioner challenges the legality of the regulation and stresses its licensing under Section 42 of the Companies Act, 2017. Supporting judgments are cited to reinforce exemption claims.

The respondents counter that the petitioner must first exhaust statutory remedies under the Cantonment Act, 1924, such as approaching the Assessment Committee and pursuing appeals and revisions before the courts. They also mention a 2009 policy allowing exemption consideration upon submitting required information.