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DUR MUHAMMAD SHAH vs AGA KHAN UNIVERSITY HOSPITAL art — 2022 PLD 78 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PLD 78 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PLD
Parties
DUR MUHAMMAD SHAH vs AGA KHAN UNIVERSITY HOSPITAL art
Subject matter
Service
Provisions referred to
S. 42; Income Tax Ordinance; Companies Ordinance

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

DUR MUHAMMAD SHAH VS AGA KHAN UNIVERSITY HOSPITAL art. 199---Constitutional petition---Charitable institution, affairs of--- Determination--- Petitioner assailed affairs of respondent Foundation on the plea that instead of running on charitable basis, it was running its hospital on commercial basis---Validity---Provincial Government exempted Property Tax in respect of respondent establishment, which was exempted under clause 61 of Part-I of Second Schedule to Income Tax Ordinance, 2001, from payment of income tax towards fulfillment of the very object of grants---Respondent foundation had constructed a medical college and a 750 beds hospital---Respondent foundation was a company not for profit, licensed under S.42 of Companies Ordinance, 1984---Generally non-profit organization operated on the principle that none of its member would receive profits from such organization and such organization had applied its surplus funds on the promotion of objects, rather than distributing it amongst its members---Income of respondent establishment was solely applied for promotion of its objects and no portion of such income was distributed, paid or transferred directly or indirectly by way of dividend, bonus or otherwise by way of profit to the members of the Foundation---Healthcare facilities of the hospital were available to every citizen subject to charges on case to case basis---Hospital was acting within its aims and objects and was a non-profit organization whose earnings and income were utilized for the purpose of hospital and education etc. and had satisfied conditions of license/ sanad---High Court declined to interfere in the affairs of respondent Foundation---Constitutional petition was dismissed, in circumstances.

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