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INSTITUTION OF ENGINEER versus DIRECTOR GENERAL, EXCISE & TAXATION


West Pakistan Citizens Real Estate Tax Act, 1958 Section 4 (d) exemption from payment of educational institution property tax. Is valid for Specifically for educational purposes the question of immunity should be examined in relation to the actual use or portion of the building, irrespective of the role of the owner of such building, such as the SA (D) No such waiver of power can be claimed. Work until the building was used exclusively for educational purposes

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