| Case ID |
1a667339-494e-4c3a-9d3a-46eca7fc9e65 |
| Body |
View case body. Login to View |
| Case Number |
ICA No. 353 of 2006 in W.P. No. 9344 of 2006 |
| Decision Date |
Jan 31, 2007 |
| Hearing Date |
|
| Decision |
The Lahore High Court dismissed the appeal filed by the Cantonment Board Lahore Cantt, affirming the decision of a learned single judge who had ordered the refund of tax to the respondent. The court held that the tax on transfer of immovable property was not leviable in the municipal area at the time of the sale deed, and therefore, it could not be charged in the cantonment area. The judge found that the legal basis for the tax was inadequate due to a prior amendment in the Punjab Local Government Ordinance, which removed the relevant provision. The court referenced a similar case to reinforce its conclusion that no exception could be taken to the single judge's decision. |
| Summary |
The case of ICA No. 353 of 2006 revolves around the legality of a tax imposed on the transfer of immovable property within the jurisdiction of the Cantonment Board Lahore Cantt. The Lahore High Court examined the applicability of the Cantonment Act, 1924, and the Punjab Local Government Ordinance, 1979. The court found that the tax in question was not valid as it was not leviable at the time of the sale deed execution on February 10, 2000. The court's decision not only upheld the rights of the respondent, Mst. Sultan Jehan, but also clarified the interpretation of municipal taxation laws in relation to cantonment areas. This case highlights critical aspects of property law and municipal taxation, providing clarity for future transactions and legal interpretations. Keywords: property law, Cantonment Act, municipal taxation, Lahore High Court, legal precedent. |
| Court |
Lahore High Court
|
| Entities Involved |
Cantonment Board Lahore Cantt.,
Mst. Sultan Jehan
|
| Judges |
SH. AZMAT SAEED,
UMAR ATA BANDIAL
|
| Lawyers |
Mr. Muhammad Rashid Ahmed,
Mr. Muhi-ud-Din Qazi
|
| Petitioners |
CANTONMENT BOARD LAHORE CANTT.
|
| Respondents |
Mst. SULTAN JEHAN
|
| Citations |
2007 SLD 3519,
2007 PLJ 84
|
| Other Citations |
Mst. Nargis Moeen Vs. Govt. of Pakistan PLD 2003 Lahore 730,
CP No. 2300-L-2003
|
| Laws Involved |
Cantonment Act, 1924,
Punjab Local Government Ordinance, 1979
|
| Sections |
60,
137,
138
|