MILLENNIUM MALL MANAGEMENT CO. vs PAKISTAN through Secretary, Ministry of Defence Fourth Sched — 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 Fourth Sched

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 Fourth Sched., Part I, Entry No. 50---Levy of tax---Classification of properties according to their value---Principle---If classification is dependent upon improved facilities, it counts good but purpose could be achieved by one master/regulator i.e. the Province---If classification does not rest on good tests, then it is bound to collapse which creates discrimination and there should be one parameter/yardstick to evaluate---Different properties in an area/common area may have different values notwithstanding the area itself is classified as a category but within that category the value of property/building may vary, depending upon its characteristics to evaluate and measure rental value it may fetch, hence the fact that property situated in a particular local body/ municipality, itself should not form basis of classification---There should be one regulator to deal with evaluation with common tools of evaluations.

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