132/2019 Const. P. M/s Millennium Mall Management Co (Petitioner) V/S Pakistan and Others (Respondent)

Sindh High CourtTax Law2024

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Jawad Akbar Sarwana

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.

This judgment is reproduced from a publicly available source for informational purposes and does not constitute legal advice. If you believe this listing contains an error, let us know.

132/2019 Const. P. M/s Millennium Mall Management Co (Petitioner) V/S Pakistan and Others (Respondent)

Related judgments

What is cause of Action?

Const. P. 1532/2021 (D.B.) M/s Mujahid Oil Refinery Pvt Ltd V/S Fed. of Pakistan and Others

3309/2011 Const. P. M/S Ibrahim Fibres Ltd (Petitioner) V/S Prov. of Sindh and ors (Respondent)

1019/2019 Const. P. Muhammad Ayaz Khan & Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)

128/2011 Spl. Cus. Ref. A. Collector Model Customs Hyderabad (Applicant) V/S M/s Khuda Raheem & anothe (Respondent)