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MST. NARGIS MOEEN versus GOVERNMENT OF PAKISTAN


Section 60 Punjab Local Government Ordinance (VI of 1979), Section 137 and Second Schedule, Part III, Item No. 5 [By Punjab Local Government (Amendment to Eliminate certain Taxes) Ordinance (XLIX of 1999) Imposed from 289 1999 Is. ] The Board of Revenue was governed by reference to the imposition of tax on the transfer of property within the provisions of clause 60 of the Cantonment Act, 1924, under which the Cantonment Board may impose such taxes only. , Which are legally valid in municipal areas, where such cantonment was intended by the legislature, and the rationale behind its implementation was based on the rule of equality, that is, municipalities and board areas considered for local taxation purposes. And the law cited was amended at the moment to exclude tax enforcement. On property in the municipality, the powers of the Board to exclude and claim exclusionary taxes will automatically be reduced. Punjab Local Government Ordinance, Punjab Local Government 1979 (Amendment to Eliminate certain Taxes) Ordinance, 1999 Was excluded by the Board of Trustees, thus enforced by the Board on 28 9 1999, so, after the declaration of transfer of property, there was no jurisdiction to claim the transfer of property by tax. Amendment Ordinance

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