PAKISTAN CRICKET BOARD THROUGH MANAGER, NATIONAL STADIUM, KARACHI versus DIRECTOR-GENERAL EXCISE AND TAXATION
Sections 3 (2), 4 (e), 91 and 92 Sports (Development and Control) Ordinance (XVI of 1962); Pakistan's Constitutional Article Article 199 Constitutional Application Use of the Federal Government to use the Pakistan Cricket Board as a cricket stadium. The demand for taxation for such property boards is given as a non-profit organization in which to allocate its income to promote and develop cricket activities. Malik; Such stadium was exempted from taxation under section 4 (e) of the West Pakistan Citizens Real Estate Tax Act, 1958, as a public playing field. Such property was leased to the Board for sports activity purposes and is still not owned by the Board. Held in the Government Stadium, by the meaning of the dictionary, it was not a playground, but a place where spectators were held. In the event of a crowd of fans in the stadium, the program was attended by the public. Could not be considered "used". The use of such a stadium as a coaching center for youth and emerging cricketers is also used by the Board through Section 4 (e) of the West Pakistan Citizens Property Tax Act, 1958. No, but this does not make sense in section 4 (e). ) Act \ play \ or ation entertainment \ was not present as an essential feature of the public playing field; in the present case the Board was entitled to exemption from such property tax. n
Related judgments — Karachi High Court Sindh, 2011
