PAKISTAN ENGINEERING CONGRESS, LAHORE versus DIRECTOR, EXCISE AND TAXATION, LAHORE
Sections 3, 4 (d) (F) and 24 West Pakistan Citizens Property Property Tax Rules, 1958, R24 Constitution of Pakistan, Article 199 Constitutional Petition Applicant / Rental by Pakistan Engineering Congress (PEC) Demand for Property Tax on Income Tax. Congress claims its commercial building Petitioner exempted from such taxation that Congress was dedicated to the promotion and engineering practice of the profession and the applicant's permission to deny the claim was denied. Neither had obtained a certificate nor was it a certified charity. The statements of income and expenditure prepared by the annual applicants / Congress from 2001 to 2010 in the terms of R24 of the West Pakistan Citizens Real Estate Tax Rules, 1968, 2011 indicate that any such applicant organization Or was not a society which was neither intended nor rented for public welfare purposes. Derivatives from this building were applied exclusively to public charities, with the F term specifically earning rent income in total (ii) of Proviso of section 4 (f) of the West Pakistan Citizens Real Estate Tax Act, 1958. Shall not be admitted for any other purpose except that there is nothing on the record to indicate the exclusive or sole use of the above. This building is the only optional and occasional portion of rental income for the public charitable organizations, flood relief fund, World Water Day provincial activities, arranging lectures for this purpose and graduating. Granting scholarships to engineering students, etc. , And also a reliable documentary
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