STATE BANK OF PAKISTAN vs FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi S — 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 S
Subject matter: Tax & Customs
Provisions referred to: S. 60---S; S. 24; Pakistan Act (XXXIII of 1956); Pakistan 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 S. 60---State Bank of Pakistan Act (XXXIII of 1956), Ss. 3, 4, 8A, 9A, 9B, 24 & 49---Constitution of Pakistan, Arts. 199 & 165---Constitutional petition---General power of taxation---Exemption of certain public property from taxation---Scope---Petitioner challenged the jurisdiction and authority of the respondents in levying property tax on the petitioner---Validity---Perusal of Preamble, Ss. 3, 4, 8A, 9A & 9B of State Bank of Pakistan Act, 1956 (Act, 1956), revealed that the petitioner, indeed, had a monopoly in the field for which it was established---Case of the petitioner was complimented by the provisions of S. 24 of the Act, 1956, which empowered the petitioner organization with the sole right to issue bank notes---Section 49 of the Act, 1956, related to the exemption from taxes and provided that notwithstanding anything in any law for the time being in force relating to wealth tax, income tax or super tax the Bank and any subsidiary, or trust, established by it shall not be liable to pay wealth tax, income tax or super-tax on their income or wealth---Petitioner was performing the sovereign functions of the Federal Government and thus was only the ostensible owner of the disputed property and its title indeed vested in the Federal Government, therefore, the respondent-Cantonment Board as well as the Provincial Legislature had no authority to levy and demand property tax from the petitioner organization---Notices/challan forms laying a demand for payment of property tax from the petitioner were held to be without lawful authority and of no legal effect. Head NotesCase Description

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