AVARI HOTELS LIMITED THROUGH CONTROLLER versus DEPARTMENT OF EXCISE AND TAXATION GOVERNMENT OF THE PUNJAB, THROUGH SECRETARY
Clause 3 Constitution of Pakistan (1973), Arts 148, 149 and 1991 Constitution of Article 148, 149 of the Constitution of Property Property Tax, the applicant dispute was alleged by the Government of Pakistan through its circular No. 1 129/99 INV IV. ? , Dated 2 8 1999 declared tourism as an industry that had all the facilities and privileges that were available and available to the industry. The hotel, being an integral part of the same thing, was an industrial unit for all practical purposes, under Article 149 of the Constitution, the province was obliged to formulate its policies as directed by the applicant of the federal government. The hotel will be treated as an industry for the purpose of assessing property tax collection. Judicial Article 148/149 of the Constitution applies to those laws that were on the Federal List and, as a domain of the federal property tax in Concrete List, neither contradicts provincial law nor federal law. It was supposed that the legislation, especially when it deals with foreign investors, should be attractive and rather lucrative, as well as local laws must be federally compliant. Rules Question, In the present case, the application of the provisions of the West Pakistan Citizens Real Estate Tax Act, 1958, in the hotel, is the principle that the LAV should be applied in its literal sense with full force. And for the purposes of the property tax determination, there was no question of a hotel being considered an industry because of the way the federal government treated it. Its circular hotel was announced by the federal government as an industry if West Pa
Related judgments — Lahore High Court Lahore, 2009
