STATE BANK OF PAKISTAN vs FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi Ss — 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 Ss
Provisions referred to: S. 11; S. 60; 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

STATE BANK OF PAKISTAN VS FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi Ss. 11, 60 & 99---Cantonment Board---General power of taxation---Exemption in the case of buildings---Scope---Cantonment Board(s) established under S. 11 of the Cantonments Act, 1924, have been empowered under S. 60 that it may, with the previous sanction of the Federal Government, impose in any cantonment any tax which, under any enactment for the time being in force, may be imposed in any municipality in the Province wherein such cantonment is situated---Section 99(2) provides for exemption of certain buildings and lands from any tax on property other than a tax imposed to cover the cost of specific services rendered by the Board. Head NotesCase Description

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