| Citation(s) |
|---|
| 2004 SLG 1215 2004 SLD 1215 2004 SCMR 1649 |
Supreme Court of Pakistan
Civil Appeals Nos. 1785 to 1795 of 2001, decision dated: 10-12-2003
HAMID ALI MIRZA AND FAQIR MUHAMMAD KHOKHAR, JJ
Ms. Afshan Ghazanfar, A.A.G. for Appellants. Zahid Abbasi, Advocate Supreme Court for
Respondents (in C. A. No. 1789 of 2001).Manzoor Hussain Butt, Advocate Supreme Court for
Respondents (in C.As. Nos.1790 and 1792 of 2001)
Civil Appeals Nos. 1785 to 1795 of 2001, decision dated: 10-12-2003
HAMID ALI MIRZA AND FAQIR MUHAMMAD KHOKHAR, JJ
Ms. Afshan Ghazanfar, A.A.G. for Appellants. Zahid Abbasi, Advocate Supreme Court for
Respondents (in C. A. No. 1789 of 2001).Manzoor Hussain Butt, Advocate Supreme Court for
Respondents (in C.As. Nos.1790 and 1792 of 2001)
PROVINCE OF THE PUNJAB through Secretary, Government of the Punjab Excise and Taxation Department and others
VS
MUHAMMAD ASLAM and others
Law:
Section:
(a) West Pakistan Immovable Property Tax Act (V of 1958)-----Ss. 2(i)(g) & 3---Lahore Development Authority Act (XXX of 1975), Ss.4, 18 & 27---Punjab Development of Cities Act (XIX of 1976), S.4--¬Notification declaring urban areas, excluding agricultural land, located outside limits of Municipal Corporation, but within boundaries of controlled areas of Lahore Development Authority and Faisalabad Development Authority as Pocket Rating Areas for purpose of levy of tax---Validity---Government for such purpose could specify by notification rating area within limits of existing urban areas---West Pakistan Immovable Property Tax Act, 1958 did not empower Government to declare any area other than an urban area to be a rating area within meaning of S.2(g) thereof---Impugned notifications were not valid---Principles. Admittedly the areas for which the property tax was sought to be levied by Notification dated 28-9-1998 and 1-12-1998 were located outside the territorial limits of Faisalabad Municipal Corporation or Lahore Metropolitan Corporation being rural areas of Faisalabad and Lahore Districts. Under the provisions of section 3(1) of the Act, 1958, The Government may specify by notification rating area within the limits of an existing urban area for which the property tax shall be levied. However, the Act of 1958 does not empower the Government to declare any area other than an urban area to be a rating area within the meaning of section 2(8) (ibid). The word "Urban Area" is defined by section 2(0 of the Act of 1958, to be an area within the boundaries of a Municipal Corporation, Municipal Committee, Cantonment Board, Small Town Committee or other authorities, legally entitled to or entrusted by the Government with the control or management of a Municipal or local fund. Properties in dispute were not located within the territorial limits of Faisalabad Development Authority established by the Government under the provisions of section 4 of Punjab Development of Cities Act, 1976 or Lahore Development Authority constituted by the Legislature by section 4 of Act, 1975. The word "Area" has been defined in section 3(b) of Act, 1975 as the Lahore Metropolitan…
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