CHIEF ADMINISTRATOR OF AUQAF, PESHAWAR vs CANTONMENT BOARD, PESHAWAR S — 2021 MLD 346 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 MLD 346 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: MLD
Parties: CHIEF ADMINISTRATOR OF AUQAF, PESHAWAR vs CANTONMENT BOARD, PESHAWAR S
Subject matter: Constitutional
Provisions referred to: S. 99; Cantonments Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

CHIEF ADMINISTRATOR OF AUQAF, PESHAWAR VS CANTONMENT BOARD, PESHAWAR S.99(2)(f)---Constitution of Pakistan, Arts. 165 & 165A---Property tax, exemption from---"Public purpose"---Scope---Property in question was owned by petitioner/Auqaf Department and the same was rented out to tenants---Petitioner/Auqaf Department assailed notice of recovery of property tax issued by respondent/Cantonment Board on the plea that it was exempted from property tax---Validity---Department of petitioner was an autonomous body, which was quite distant from that of the definition of government property and as such covered by provision of Art. 165-A of the Constitution---Petitioner did not qualify for exemption and its stance regarding exemption of property in question was misconceived---Only those properties were exempted from recovery of property tax which were properties of government or in its occupation and were being used for public service or public purpose---Property in question was rented out to private individuals (tenants) for commercial and business purposes---Petitioner department was deriving income and profit therefrom and the same did not fall within the definition of 'Public Service' and 'Public Purpose', therefore, provision of S. 99 of Cantonments Act, 1924, could not be extended to property in question--High Court declined to interfere in recovery of property tax from petitioner for property in question---Constitutional petition was dismissed, in circumstances.

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