132/2019 Const. P. M/s Millennium Mall Management Co (Petitioner) V/S Pakistan and Others (Respondent)
Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Jawad Akbar Sarwana
Order Date: 06-JAN-24
the power to levy, charge, impose and recover any or all tax(es) separately on immovable property is concerned it is an alien object under cantonment laws in the present frame of the Constitution. The tax on the annual rental value of immovable property is a tax and not a fee or any other genre of levy. The Cantonment Boards have no power to levy tax on immovable property including tax on annual rental value of immovable property. The Presidential Order 13 of 1979 has no effect on the subject after the revival of the Constitution and the 18th Amendment, and the subject law to the extent of provision of section 3 as applied, is no longer protected.Full judgment text for this case is not yet available on Pakistan Law Reports. Check the official Sindh High Court case law portal for the complete order.
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