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CANTONMENT BOARD, LAHORE CANTT. THROUGH EXECUTIVE OFFICER versus MST. SULTAN JAHAN


Section 60 Punjab Local Government Ordinance (VI of 1979), Section 137, 138, Second Schedule [Amended by Punjab Local Government (Amendment to Eliminate certain Taxes) Ordinance (XXIX of 1999) j la Reforms Ordinance (X11 of 1972) , Appellant's return of the Section 3 intra-court appeals tax questioned the authenticity of the Single Bench of the High Court, which directed the Cantonment Board to return the defective tax return to the High Court (Single Bench) in its decision. Went on to say that the tax was under question. Was to be imposed under section 60 of the Cantonment Act, 1924, under which the tax levied in the municipal area may also be applied to the cantonment area; 137. And its 138, which was supplied, however, was excluded from the Second Schedule of Ordinances by the Amendment Ordinance on 29 6 1999 in the relevant period, ie the date of sale (10 2 200). 0), said that the tax was not levied in the municipal area. Taxes, in the circumstances cannot be received in the area of cantonment or cannot be recovered from the defendant, in any case, upon reaching the final decision. Court intra-court appeal dismissed. Conditions

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