TELENOR MICROFINANCE BANK LIMITED vs FEDERATION OF PAKISTAN art — 2023 YLR 1938 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 YLR 1938 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: YLR
Parties: TELENOR MICROFINANCE BANK LIMITED vs FEDERATION OF PAKISTAN art
Subject matter: Constitutional
Provisions referred to: S. 65---C

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

TELENOR MICROFINANCE BANK LIMITED VS FEDERATION OF PAKISTAN art. 199---Cantonments act (II of 1924), S. 65---Constitutional petition---Incidence of taxation---Scope---Petitioner-bank, in its' capacity as a tenant, assailed a demand notice issued by the Cantonment Board for recovery of property and conservancy tax, issued in respect of the property under occupation---Contention of petitioner was that it had paid rental, for the current tenure of its tenancy, in advance; hence, it would be difficult to recover the dues, if paid on account of the landlord---Validity---Section 65 of the Cantonments act, 1924, provided that the relevant tax could be recovered from an occupier; however, the occupier was entitled to reimbursement, subject to the absence of a contract to the contrary---In the instant case, the petitioner had demonstrated, from the rent agreement on the file, that there was no contract to the contrary---Petitioner had failed to set forth a case for the exercise of extraordinary writ jurisdiction by the High Court---Constitutional petition was dismissed. Citation Name: 2023 YLR 1938 KARACHI-HIGH-COURT-SINDHBookmark this Case TELENOR MICROFINANCE BANK LIMITED VS FEDERATION OF PAKISTAN art. 201---Decision of High Court binding on subordinate Courts---Scope---Earlier judgments of Division Bench of a High Court, on the same point, are binding upon a subsequent equal Bench.

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