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PAKISTAN TELECOMMUNICATION COMPANY LTD. versus DEPARTMENT OF EXCISE OF TAXATION


Article & A Pakistan Constitution, Article Petition, Constitutional Petition Annual Price, Valuation of Valuation Table Industrial Establishment Determination Petitioner was a telecommunication service provider company and received property tax against its property in Karachi city. There was a dispute regarding Property taxes were taxed at industrial rates, while authorities had to charge against the trade rates. The amount of industrial activity must have some additional elements in place for technical support; in connection with applicant's telephone exchanges, additional elements should be activity or action. Or other equipment used to provide telecommunication services through it and beyond the mere services or care that the applicant did not perform industrial activities on his / her own property, in which case the annual cost of the property No need to determine. The premise was that thos e was industrial property The applicant's properties should be taxed on the basis that they were commercial property and there was nothing in the record in relation to such additional activities or measures, if any, as the High Court directed. That in connection with each property, where the applicant claims to perform industrial activities, the authorities will apply, giving the full details of their activities under which the application was dealt with \ r \ n

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