ZIAUDDIN HOSPITAL TRUST THROUGH TRUSTEE AND MEDICAL DIRECTOR versus DIRECTOR-GENERAL/COMMISSIONER, EXCISE AND TAXATION, SINDH, KARACHI AND ANOTHER
West Pakistan Citizens Real Estate Tax Rules 1958 Section 4 (f) West Pakistan Citizens Real Estate Tax Rules, 1958, R24 Sindh Finance Act (XV Of 1996), Section 4 Constitution of Pakistan (1973), Article 199 Constitution Petition Trust Hospital Property Exemption Tax Words Hospital, dispensaries were excluded from the SAF (F) of the West Pakistan Non-Transferable Property Tax Act, 1958, under section 4 of the Sindh Finance Act, 1996, before the Trust Hospital was exempted from property tax. An exemption was granted, but later the authorities withdrew the exemption from the tax. Because the hospital was not a charity trust, the eviction of the hospital in words, under the law, dispensaries did not change the matter because it was not exempt from any exemption under the Sindh Finance Act, 1996. , Including the provisions of the SA of the West. The Pakistan Urban Amiable Property Tax Act, 1958, still applied to the Trust Hospital because the hospital was a public charity and was entitled to receive immunity under R24 of the Kyrgyz real estate tax law, 1958. While the proposed charities were not excluded from the rules, it appears that legislative intent was always there to exempt such entities. According to the Constitution, on the day the application was submitted, the matter came into being according to the law when the hospital constitutional petition was filed, in which case the hospital is exempt from property tax.
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