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. 14---C; S. 14; Sindh Local Government Act (XLII of 2013); Sindh Local Government 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---Cantonments (Urban Immovable Property Tax and Entertainments Duty) Order (P.O. No. 13 of 1979), Art. 3---Sindh Local Government Act (XLII of 2013), S. 14---Constitution of Pakistan, Fourth Sched., Part I, Entry No. 50 [as amended by Eighteenth Amendment to the Constitution]---Federal Legislative List---Property tax, recovery of---Jurisdiction of Cantonment Boards---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 annual rental value on immovable properties had devolved upon local Government hence Cantonment Boards as Local Government were also empowered for the same---Validity---Cantonment Boards were excluded under S. 14 of Sindh Local Government Act, 2013, therefore, no power to levy such tax could be derived by respondents/Cantonment Boards from such law, and no powers could be drawn from any Federal law as it was a provincial subject---Constitutional petition was allowed, in circumstances.

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