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ADDITIONAL EXECUTIVE OFFICER, CANTONMENT BOARD WALTON CANTT. LAHORE versus MRS. NARGIS MOEEN

Section 60 Punjab Local Government Ordinance (VI of 1979), Section 117 and other schedules, Part II, Entry No. 1 and Part III, Entry No. 5 Punjab Local Government (Amendment) Ordinance (VII 2001) Notification No. 98 (I) / 81 Articles 30 4 1981 Constitution of Pakistan (1973), Article 185 (3) Transfer of Property Tax, Recovery of the Cantonment Board Under the jurisdiction of the Constitution, the High Court has granted 3% of the respondents for the property purchased by them. Transfer tax requested. The bridge taken by the Cantonment Board was that the Punjab Local Government Ordinance, as amended in 1979, was in favor of receiving such transfer tax that the transfer of immovable property was legally taxed Part II and. Entry was imposed under entry number 1. The Punjab Local Government Ordinance, No. 5 of Part III of the Second Schedule, 1979, may, therefore, demand tax on the transfer of immovable property from the transfer within the meaning of section 60 of the Cantonment Board, Cantonment Act 1924. As a result, notification on this article was issued for transfer of immovable property within the boundaries of the area, till then the taxing entries under the Punjab Local Government (Amendment) Ordinance, 1999 were deleted but Later they were the same. Re-introduced through Punjab Local Government (Amendment) Ordinance 2001, on re-introduction of deleted entries of schedule, property advocates from Kurram Agency lawyer