PROVINCE OF PUNJAB THROUGH DISTRICT COORDINATION OFFICER, OKARA versus MARKET COMMITTEE, OKARA THROUGH CHAIRMAN/SECRETARY
Sections 20 and 21 of the West Pakistan Citizens Real Estate Tax Act (V8 1958), Section 4 (b) (ii) General Clause Act (X of 1897), Section 3 (28) Market Committee, a Local Authority, Citizens Real Estate Determined Tax Exemption Authorities Demanding the Collection of Property Taxes Against the Market Committee constituted under the provisions of the Punjab Agricultural Product Markets Ordinance 1978, the High Court, exercising its constitutional jurisdiction, declared that the Market Committee was subject to Section 4 ( B) Exemption is exempt in terms of (ii). In order to qualify as a local authority for the legality of the West Pakistan Citizens Real Estate Tax Act, 1958, an institution / entity must have a separate personality from its members. It must be a succession and a joint seal of success, and lawsuits and lawsuits can be filed against its corporate name. He should work at his own discretion and perform his work in a specific area; Such an institution should be charged with the duties of the government itself and should have the authority to make its own rules. It should have the authority to levy fees and taxes and to collect, maintain and manage its own funds when such properties, especially dominant, were owned by a body / institution to the extent that, by law, it was a local one. Was the authority that contained all the powers and attributes. The Punjab Agricultural Product Markets Ordinance was provided in 1978, when the Market Committee was eligible to become a local authority under section 3 (28) of the General Clause Act 1897, and thus exempted from the property tax contemplated under section 4. Is entitled. (b) (ii) West
