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MILLENNIUM MALL MANAGEMENT CO. vs PAKISTAN through Secretary, Ministry of Defence S — 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 S
Provisions referred to
S. 80---T; S. 80; 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 S. 80---Tax on annual rental value of immovable property---Non-payment---Effect---Tax imposed on immovable property, under S. 80 of Cantonments Act, 1924 runs on the property itself and not on the owner or occupier---As such it is a tax on immovable property and not a tax on a person's income.

Other judgments reported in 2025 PTD

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