| Case ID |
08caf21a-bdd8-4a95-bf56-eedafd1913aa |
| Body |
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| Case Number |
Civil Petitions for Special Leave to Appeal Nos. K |
| Decision Date |
May 19, 1980 |
| Hearing Date |
May 19, 1980 |
| Decision |
The Supreme Court held that the petitions for special leave against the impugned order became infructuous due to the President's Order No. 13 of 1979, which granted exclusive jurisdiction to the Cantonment Boards to collect property tax. The court found that since the Cantonment Board was not collecting the tax from property owners, and the Provincial Government was providing the Cantonment Board its due share, the question of whether the Provincial Government could levy and recover property tax was rendered moot. Consequently, the petitions were dismissed as withdrawn. |
| Summary |
In the landmark case Civil Petitions for Special Leave to Appeal Nos. K 164 to K 166 of 1977, the Supreme Court of Pakistan examined the jurisdiction of the Provincial Government concerning property tax collection in cantonment areas. The case arose after the petitioners challenged the Provincial Government's authority to levy taxes on properties classified as urban rating areas. The court referenced the Specific Relief Act (I of 1877), particularly section 42, which pertains to declaratory suits. The decision was influenced by President's Order No. 13 of 1979, which stipulated that only Cantonment Boards could collect property tax. The court's ruling emphasized the importance of jurisdiction and the procedural aspects of tax collection, ultimately leading to the dismissal of the petitions as infructuous. This case is significant for understanding property tax laws and the administrative powers of local government bodies within Pakistan's legal framework. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Cantonment Board,
Provincial Government
|
| Judges |
MUHAMMAD HALEEM,
NASIM HASAN SHAH
|
| Lawyers |
Muhammad Arif,
A Aziz Dastgir,
Abdus Sattar,
S. M. Abbas
|
| Petitioners |
MESSRS MANDIWALLA ESTATES LTD
|
| Respondents |
others,
GOVERNMENT OF ISLAMIC REPUBLIC OF PAKISTAN
|
| Citations |
1980 SLD 376,
1980 SCMR 838
|
| Other Citations |
Pakistan v. Province of Punjab P L D 1975 S C 37
|
| Laws Involved |
Specific Relief Act (I of 1877)
|
| Sections |
42
|