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GOVERNMENT OF SINDH versus MUHAMMAD SHAM


Section 4 (a) Vacation for appeal for property tax evasion application of the Evacuee Trust Properties (Management and Disposal) Act (XIII of 1975), Section 7 Constitution of Pakistan (1973), Article 185 (3). Provided that under the SA (A) West Pakistan Citizens Real Estate Tax Act, 1958, the property owned by the Evacuee Trust Property Board, which was owned by the private respondent, was exempt from taxation. And did the High Court properly enforce the principle of law discussed by the Supreme Court in the case of Mehran Associate v. Income Tax Commissioner, Karachi 1993 SCMR 274 = 1993 PTD 69.

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