| Case ID |
31cfdd4a-b42c-4846-b37f-da481f8ffb40 |
| Body |
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| Case Number |
Civil Petitions Nos. 1926-L and 1927-L of 2015 |
| Decision Date |
May 15, 2019 |
| Hearing Date |
May 08, 2019 |
| Decision |
The Supreme Court ruled that the Market Committee is liable to pay tax under the Punjab Urban Immovable Property Tax Act, 1958, following the amendment in section 4(b) through the Punjab Finance Ordinance, 2002. The court determined that the Market Committee did not qualify for exemptions under the revised law, which was limited to the Provincial Government and local governments as defined in the Local Government Ordinance, 2001. The case highlighted the legal interpretation of the term 'local authority' and its implications for the Market Committee's tax obligations. The court's decision partially allowed the petitions, converting them into appeals, reinforcing the necessity for compliance with the amended tax law. |
| Summary |
This case revolves around the tax obligations of the Market Committee, Multan, under the Punjab Urban Immovable Property Tax Act, 1958. The Supreme Court of Pakistan addressed the validity of tax demands raised by the petitioners against the Market Committee, which claimed exemption based on prior interpretations of the law. The case underscored the shift in legal definitions following amendments made by the Punjab Finance Ordinance, 2002, which eliminated the term 'local authority' from the exemptions available under the Act. The ruling emphasized the importance of understanding legislative changes in tax law and their practical implications for local entities. This case serves as a significant reference for taxation issues involving local government bodies and the evolving legal landscape regarding property tax exemptions. Keywords include: tax law, property tax, local authority, Punjab Urban Immovable Property Tax Act, Supreme Court of Pakistan. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Market Committee,
Director General Excise and Taxation Lahore
|
| Judges |
MANZOOR AHMAD MALIK,
SYED MANSOOR ALI SHAH,
QAZI MUHAMMAD AMIN AHMED
|
| Lawyers |
Rana Shamsad Khan, Additional A.G.,
Syed Shahid Hussain Shah, Advocate Supreme Court,
Izhar Saleem, Secy., Market Committee
|
| Petitioners |
OTHERS,
DIRECTOR GENERAL EXCISE AND TAXATION LAHORE
|
| Respondents |
ANOTHER,
MARKET COMMITTEE, MULTAN
|
| Citations |
2019 SLD 1472 = 2019 SCMR 1099
|
| Other Citations |
Province of Punjab v. Market Committee 2011 SCMR 1856
|
| Laws Involved |
Punjab Urban Immovable Property Tax Act, 1958
|
| Sections |
4(b),
4(b)(ii)
|