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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. 3---Constitution of Pakistan, art. 70, Fourth Sched. Part I, Entry No. 50---Urban immovable property tax to cease to be leviable in cantonments---Scope---Vide Presidential Order No. 13 of 1979, the then competent authority CMLa (Chief Martial Law administrator) had promulgated the Cantonments (Urban Immoveable Property Tax and Entertainments Duty) Order, 1979---Under art. 3 of the Order, the immoveable property tax leviable under the West Pakistan Urban Immoveable Property Tax act, 1958, had ceased to be leviable in the Cantonment and the Cantonment Board was given the power and mandate to collect the said tax---Said Order was issued during the time when the Constitution was under eclipse and on the restoration of Constitution and in view of Entry No. 50 of the Part-1 of the Fourth Schedule of the Constitution, which was later amended through the 18th Constitutional amendment, the Parliament has no power to impose any tax on immoveable property---Cantonments (Urban Immovable Property Tax and Entertainment Duty) Order, 1979 has to be read down as it cannot stand with the explicit mandate of the Constitution. Head NotesCase Description

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