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MESSRS TURES HOTEL, ISLAMABAD AND OTHERS versus CAPITAL DEVELOPMENT AUTHORITY


Sections 15A, 49 and 50 Islamabad Land Disposal Regulation, 1993, RG Allen 3 Islamabad Capital Territory (Tax Enforcement) Rules, Notification Section RO No 806 (I) / 1991, Dated 20 8 1991, 1981 No. 24 (I) / 2001, Dated 11 1 2001 and No. 783 (I) / 2003, 983 2003 Property tax, Property tax on appellant's commercial rates as the owner of hotels, motels and restaurants imposed by nature. They were furious at the imposition and claiming to be their industry, claiming that the authorities were charging them electricity and gas at industrial rates. There was no legal law enforced in the Rules of Capital Development Authority, under which the hotels / motels under the jurisdiction of the Capital Development Authority were included in the term `industry '. Industrialists or entities, such as appellants, cannot claim such relief. Appellants were allotted commercial plots for the construction of hotels, or under other laws, under the federal government notification. We declare. The nature of the construction and use of the plot as defined in the RGLN3 of the Islamabad Land Disposal Regulation, 1993 will not be affected by the amendment Notification No. 783 (I), dated 11.1.2001, notification no. 24 (I). ) / 2001. ) / 2003, Article 98, 2003, whereby non-residential property outside the commercial areas was included in the heading of the Commercial finding of the High Court unless the hotels / motels and restaurants located in the Islamabad capital were authorized by any competent authority. There is no legal law to be announced, appeals cannot be made. , As a matter of right, this rate

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