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

Section 60 of the Punjab Local Government Ordinance (VI of 1979), Section 137, 138 and Second Schedule, Part III, Item No. 5 [Amended by the Punjab Local Government (Amendment of Elimination of Taxes) Ordinance (XXIX of 1999) 29. ? 6 1999] Constitution of Pakistan (1973), Article 199 Constitution Petition On the date of transfer of immovable property by the petitioner, the Cantonment Board Petitioner asserted that no such tax was levied on the date of sale. It was abolished by the Finance Act 1999 2000, in compliance with which the Government of Punjab had also issued Ordinance XXIX by 29 6 1999, under which the tax from the other schedule was inserted under section 137 138 of the Punjab Local Government Ordinance 1979. Was removed, the applicant further claimed. The provisions of section 60 of the Cantonment Act, 1924, clarify that if no tax is levied in the municipal area, the same cannot be levied in the cantonment area. Levi Ann therefore, on the property of the Cantonment Board, upon the illegal operation of the board. Receiving tax The High Court had directed that the applicant should return the tax amount. Pakistan, top advocate family court from Peshawar lawyer