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SHIFA INTERNATIONAL HOSPITAL LTD. versus CAPITAL DEVELOPMENT AUTHORITY


Sections 15A, 49 and 51 Capital Development Authority (Taxation Rules), 1981, R60) Municipal Administration Ordinance (X of 1960), Sections 33 and 34 Islamabad Land Disposal Regulations, 2005 Islamabad Land Disposal Regulations, 1993 Constitutional application before the establishment of the High Court's Hospital on the Institution plot allotted under the Constitution of Pakistan (1973), Article 199 Islamabad Land Disposal Regulations, 1993, Capital Development Authority (C) at a fixed rate for imposing tax on commercial plots. Applicants seeking property tax through DA). In place of 1993, Islamabad Land Disposal Regulations, 2005 was created with the purpose of setting up procedures for settlement of different categories of lands in the Islamabad Territory, under which different classification methods were adopted under the CDA Regulations, 1993 and 2005. Had to provide. Capital Development Authority had the authority to classify itself not for taxation purposes. Plots for taxation purposes, which may be different from the classifications provided under Rules, 1993 and 2005, Regulations, 1993 and 2005. Plots classified as residential in may be classified for tax purposes. In the unclean information issued in the exercise of its powers under section 15A of the Capital Development Authority Ordinance, 1960, read with Sections 33 and 34 of the Municipal Administration Ordinance, 1960 the applicant was concerned of making a profit and located in a non-commercial area. Was to include the applicant in the tax net. Due to the nature of its activities, it could not be declared as controversial as it was with other private hospitals located in commercial areas.

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