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
Provisions referred to: S. 109; 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. 106 & 109---Property tax---Cantonment Funds---Principle of quid pro quo---Applicability---Details provided under S. 109 of Cantonments Act, 1924 are neither specific nor exhaustive but rather general in nature---Principle of quid pro quo is applied when specific provision/facility as against such recovery of fee is made---Cantonment Boards have several other services which they are rendering and are also recovering amount which could have a specific purpose---Amount of tax on property recovered as a tax on annual rental value, cannot be equated to be meant for such a purpose---Purpose must be specific and must relate to a levy itself---There may not be a requirement of arithmetic precision but there must be a direct co-relation between them for applying quid pro quo.

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