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. 3; S. 3-

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. 3 & 3a---Constitution of Pakistan, arts. 165, 70, Fourth Sched. Part I, Entry No. 50---Levy of tax---Shares of Cantonment Boards in the Tax---Exemption of certain public property from taxation---Scope---Section 3 of the Khyber Pakhtunkhwa Urban Immovable Property Tax act, 1958, states that the Government may by notification specify urban areas where tax shall be levied under the act, however, S. 3a provides that out of the tax collected under the act from within the limits of a Cantonment Board, the Provincial Government shall, after retaining five percent, thereto as collection charges, pay fifty percent of the balance to such Cantonment Board---Entry No. 50 of the Part-I of the Fourth Sched. of the Constitution further revealed that while it is the domain of the Federal Legislature to legislate on matters pertaining to taxes on the capital value of the assets, but the same does not include taxes on immovable property---Subject of taxation on immoveable property is a purely provincial subject with the provincial legislature being the competent body to legislate on the subject matter, however, perusal of provisions of the act coupled with the provisions of art. 165 of the Constitution it emerges that though it is only the Federal Legislature that has the power to legislate in respect of Cantonment area(s), but in respect of collection of property tax a mechanism has been provided in S. 3-a of the act and as such the Cantonment Board is empowered to collect such property tax. Head NotesCase Description

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