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PAKISTAN TELECOMMUNICATION COMPANY LIMITED versus DEPARTMENT OF EXCISE AND TAXATION


Sections 5 and 5 Constitution of Pakistan, Article 199 Constitutional Application Annual Pricing, Pricing Schedule Detection Industrial Establishment Determination Petitioner was a telecommunication service provider and in connection with receiving property tax against its property in Karachi City. There was a dispute. 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 devices used to provide telecommunication services) and must be substantially more than just service or care that the applicant did not perform industrial activities on his own, In this case the annual value of the property will not be determined. On the basis that if there were industrial property, the property of the applicant company should be taxed on the basis that they were commercial property and there was nothing in the record in connection with such additional activities or proceedings, if any, as the High Court directed. In the case of every property where the applicant claims to perform industrial activities, the authorities will apply, giving full details of their activities, the petition was dealt with under it. Pakistan Telecommunication Company Limited v. Government of Punjab and The other 2009 PTD 1602 was disliked by \ r \ n

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