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Section:

(On appeal from the order of the High Court of East Pakistan, Dacca, dated the 13th April 1970, in Petition No. 110 of 1970).   East Pakistan Urban Immovable Property Tax Act (XI of 1957),  S. 6 (a)-Tax-Exemption-Word `for" occurring in cl. (a)-Does not mean "for the benefit of"-Building occupied by Bank-Not occupied for religious or charitable purpose notwithstanding its income, derived as rent or otherwise, being ultimately used for religious or charitable purpose. Date of bearing : 22nd June 1970. JUDGMENT M. R. KHAN, J.-The petitioner is both the Waqif and Mutwalli of a waqf estate. A certain building belonging to the waqf estate has been in occupation of a bank. The respondents assessed Urban Immovable Property Tax in respect of the said building. In. a writ petition under Article 98 of the 1962-Consti tution, the petitioner challenged the validity of the claim for Urban Immovable Property Tax on the ground that the building in question is exempt from such tax under clause (a) of section 6 of the East Pakistan Urban Immovable Property Tax Act, 1957. The High Court rejected this contention and dismissed the writ petition. The petition for special leave is directed against the judgment and order of the High Court. Mr. Shahabuddin Ahmad, learned counsel for the petitioner contends that the High Court was wrong in not holding that the building is exempt from Urban Immovable Property Tax under clause (a) of section 6 of the Act. The learned counsel relies on both clauses (a) and (b) to support his contention that the build ing is exempt from tax. Clauses (a) and (b) of section 6 of the East Pakistan Urban Immovable Property Tax Act, 1957, run thus . "6. The Urban Immovable Property Tax shall not be levi able in :respect of the following (a) buildings and lands or portions thereof exclusively occupied for religious or charitable purposes ; (b) buildings and lands used for accommodating an educa tional institution, a hospital, a nursing home, a…