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LUCKY CEMENT LTD. vs KHYBER PAKHTUNKHWA through Secretary Local Government and Rural Development, Peshawar S — 2022 SCMR 1994 SUPREME-COURT

Case information

Citation
2022 SCMR 1994 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2022
Reporter
SCMR
Parties
LUCKY CEMENT LTD. vs KHYBER PAKHTUNKHWA through Secretary Local Government and Rural Development, Peshawar S
Provisions referred to
S. 42

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

LUCKY CEMENT LTD. VS KHYBER PAKHTUNKHWA through Secretary Local Government and Rural Development, Peshawar S. 42(5)---Constitution of Pakistan, Arts. 18 & 25---Property tax, imposition of---Discrimination---Buildings of cement manufacturer/ appellant subjected to discriminatory property tax in comparison to other cement manufacturers---Held, that appellant could not be made to face a more onerous tax regime than its competitors---When discrimination was taking place and an unfair/unreasonable benefit/advantage was given to the appellant's competitors for no discernible reason it was incumbent upon the (Provincial) Government to exercise its powers under section 42(5) of the Act and rationalize matters, which it failed to do---Imposing property tax on appellant's buildings at a higher rate than which was imposed on the buildings of other cement manufacturers was discriminatory and to such extent it was illegal and ultra vires. Head NotesCase Description

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