Law: Punjab Urban Immovable Property Tax Act, 1958

Section: 3,7,10

Law: Constitution of Pakistan, 1973

Section: 199

(a) West Pakistan Urban Immovable Property Tax Act (V of 1958)---Ss. 3, 7 & 10---Notification No.(11)2004 I inv-LL, dated 20-4-2004---Constitution of Pakistan (1973), Art.199---Constitutional petition---Levy of tax in terms of reduced rates etc.---"Industrial unit"---Connotation---Telephone Exchange is an "industrial unit", fully covered within the classifications provided by the Provincial Government, and is entitled to all the benefits in terms of reduced rates etc. of taxation, provided therein---Any building unit in which articles are manufactured, altered, cleaned, repaired, ornamented, finished, broken up or demolished, or in which materials are transformed including shipbuilding, and generation, transformation and transmission of electricity, telegraphic and telephonic installation and motive power of any kind is carried out, is an "industrial unit"---Principles. Messrs City Bank N.A., Karachi v. The Commissioner of Income Tax, Central Zone-C, Karachi 1994 PTD 1271; Hafeezuddin and 2 others v. Badaruddin and 2 others PLD 2003 Kar. 444; Wali-ud-Din v. Muhammad Tufail and others 1994 MLD 159; Law Lexicon the Encyclopedia Law Dictionary, Reprinted Edition, 2006 by Wadhwa; Hudabiya Engineering (Pvt.) Ltd. v. Pakistan through Secretary, Ministry of Interior, Government of Pakistan and 6 others PLD 1998 Lah. 90; English Dictionary and K.G. Old, Principal, Christian Technical Training Centre, Gujranwala v. Presiding Officer, Punjab Labour Court, Northern. Zone and 6 others PLD 1976 Lah. 1097 ref. (b) Words and phrases---- ----"Industry"---Meaning. (c) Words and phrases--- ----"Industrial"---Meaning. (d) Interpretation of statutes--- ----Understanding the real import of a term used in a statute---Where the term was not defined in the statute, the same shall be defined in the context it had been used---In order to understand the real import of a term used in a statute, it was necessary-to examine the statute itself as an aid to its interpretation. Messrs City Bank N.A., Karachi v. The Commissioner of Income Tax, Central Zone-C, Karachi 1994 PTD 1271 and Hafeezud­din and 2 others v. Badaruddin and 2 others PLD 2003 Kar. 444 ref. (e) Interpretation of…

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