STATE BANK OF PAKISTAN vs FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi art — 2022 PLD 46 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PLD 46 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PLD
Parties: STATE BANK OF PAKISTAN vs FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi art

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

STATE BANK OF PAKISTAN VS FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi art. 165---Exemption of certain public property from taxation---Lifting the veil of incorporation---Scope---Corporation or instrumentality of the Federal Government having a monopoly in the area of its operation being solely performing sovereign functions of the State, will be deemed a department of the Government and hence entitled to the exemption under art. 165 of the Constitution from payment of property tax---Similarly, the Court(s) would resort to the doctrine of lifting the veil of incorporation in the case of a corporation whose entire shareholding is owned by Federal Government whereas a corporation which is not wholly owned by the Federal Government and part of the shareholding vests in other entities and persons as well, will not be extended the benefit of art. 165 of the Constitution---Court(s) have extended the benefit of art. 165 of the Constitution to property owned directly by the Federal Government but the said benefit has also been extended to properties owned by the Federal Government through its instrumentalities and body corporates, however, a Government Corporation conducting commercial activities in the normal course of business and competing with similar entities have not been given the benefit of art. 165 for seeking exemption from property tax. Head NotesCase Description

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