MILLENNIUM MALL MANAGEMENT CO. vs PAKISTAN through Secretary, Ministry of Defence Ss — 2025 PTD 954 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2025 PTD 954 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2025
Reporter: PTD
Parties: MILLENNIUM MALL MANAGEMENT CO. vs PAKISTAN through Secretary, Ministry of Defence Ss
Subject matter: Constitutional
Provisions referred to: S. 200; Cantonments 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

MILLENNIUM MALL MANAGEMENT CO. VS PAKISTAN through Secretary, Ministry of Defence Ss. 60, 80 & 200---Constitution of Pakistan, Fourth Sched., Part I, Entry 50 [as amended by Eighteenth Amendment to the Constitution]---Federal Legislative List---Tax and fee---Distinction---Principle of quid pro quo---Applicability---Petitioners/owners of properties assailed tax demand based on annual rental value of their properties by respondents/ Cantonment Boards---Plea raised by respondent/Cantonment Boards was that they were charging fee under S. 200 of Cantonments Act, 1924---Validity---For imposition of any fee, services under the principle of quid pro quo must be specified in the exhaustive list provided under S. 200 of Cantonments Act, 1924---If a particular fee claimed for a service under the principle of quid pro quo is not provided for under S. 200 of Cantonments Act, 1924, such fee cannot be imposed---Provision of S. 200 of Cantonments Act, 1924 is meant for levying fee, and an exhaustive list of all those levies against which, by applying principle of quid pro quo, a fee could be levied---If any nature of service to claim fee was not mentioned therein then it could not be imposed by respondents/Cantonment Boards at all---Constitutional petition was allowed, in circumstances.

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