Law:

Section:

(a) Cantonments Act (II of 1924)-------S. 60---Punjab Local Government Ordinance (VI of 1979), S.117 & Second Schedule, Part-II, Entry No.1 & Part-III, Entry No.5---Punjab Local Government (Amendment) Ordinance (VII of 2001)---Notification No.98(I)/81 dated 30-4-1981---Constitution of Pakistan (1973), Art. 185(3)---Transfer of property tax, recovery of---Cantonment Board demanded 3% transfer tax from respondents for the property purchased by them---High Court, in exercise of Constitutional jurisdiction set aside the demand of Cantonment Board---Plea raised by the Board was that due to amendment in Punjab Local. Government Ordinance, 1979, it was well within its right to charge such transfer tax---Validity---Tax on transfer of immovable .property was imposed under Entry No. 1 of Part-II and Entry No.5 of Part-III of Second Schedule to Punjab Local Government Ordinance, 1979, therefore, Cantonment Board could demand tax on the transfer of immovable property from the transferees within the meaning of S.60 of Cantonments Act, 1924, pursuant to which the Notification on the subject was issued to give effect to transfer of immovable property within its territorial limits, till such time the Entries relating to imposition of tax were deleted vide Punjab Local Government (Amendment) Ordinance, 1999 but subsequently the same were reintroduced through Punjab Local Government (Amendment) Ordinance, 2001---On reintroduction of deleted entries of the schedule, the Notification, dated 30-5-1994, empowered the Cantonment Board to recover tax at the rate of 3% on transfer of immovable property situated within limits of Lahore Cantonment on the strength of the provisions of S.60 of Cantonments Act, 1924---Such Notification, after its issuance, irrespective of Punjab Local Government (Amendment) Ordinance, 1999 or reintroduction of the deleted Items in the Schedule was never modified or suspended by any other Notification on the subject, therefore, the same became operative on reintroduction of the deleted Items of the Schedule with regard to imposition of tax on the transfer of immovable property---Respondents were liable to make payment of tax at prescribed rate for…

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