Law:

Section:

Cantonments Act (II of 1924)------S. 60---Punjab Local Government Ordinance (VI of 1979), S.137 & Second Sched., Part III, Item No.5 [as omitted by Punjab Local Government (Amendment for Abolition of Certain Taxses) Ordinance (XLIX of 1999) with effect from 28-9-1999]---Levy of taxes by Cantonment Board on transfer of property situate within limits of Cantonment---Validity---Section 60 of Cantonments Act, 1924 was governed by principles of legislation by reference, whereunder Cantonment Board could impose only such taxes, which were legally permissible in Municipal areas, where such Cantonment was situated---Intention of Legislature and rationale behind such imposition was based upon rule of equality i.e. Municipality and Board areas had been considered and brought at par for purposes of imposition of local taxes---Referred legislation, the moment same was amended omitting imposition of tax on property in Municipality, power of Board to impose and claim omitted taxes would diminish automatically---Item No.5 in Second Sched of Punjab Local Government Ordinance, 1979 had been omitted through Punjab Local Government (Amendment for Abolition of Certain Taxes) Ordinance, 1999 with effect from 28-9-1999---Board, thus, had no jurisdiction to claim tax qua the transfer of property, after promulgation of the amending Ordinance. JUDGMENT MIAN SAQIB NISAR, J.--Writ Petitions Nos. 7559 of 2000, 7560 of 2000, 18615 of 2001 and 18643 of 2001, are being disposed of together, as common questions of law and facts are involved in all these matters. 2. Briefly stated the facts of the cases are that, the petitioners had purchased their respective properties situated in Defence Housing Society, Lahore and had applied to the Cantonment Board for the transfer of the same in their names; the concerned officer of the Board has refused to give effect to the transfers in the Board record; until and unless the petitioners had paid 3% tax on the immovable properties as levied through Notification No.382(1)94 dated 14-5-1994 of the Board. The petitioners have challenged the Vires of the above Notification and the refusal of the Board, mainly on the ground that, under section 60 of the…

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