AVARI HOTELS LIMITED THROUGH CONTROLLER versus DEPARTMENT OF EXCISE AND TAXATION GOVERNMENT OF THE PUNJAB, THROUGH SECRETARY
Clause 3 of the Constitution of Pakistan (1973), Arts 148, 149 and 1991 Constitution of Articles 148 and 149 of the Property Tax Act, petitioner's contention was that the Government of Pakistan, through its Circular No. 1 129/99 INV IV, Date 2 8 1999 declared tourism: all the facilities / privileges that were and are available to the industry as an 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 federal property tax in the Concrete List, does not conflict with provincial law and federal law, there is no doubt that legislation , Especially when it comes to dealing with foreign investors, should be attractive and rather greedy and local laws should be in line with the federal laws. In the present case, the application of the provisions of the West Pakistan Citizens Property Tax Act, 1958, to the hotel, is a rule that the law should literally have its meaning imposed with full enforcement and the purpose of the property tax is to exempt the hotel from the industry. There was no question to be understood as to why the federal government had dealt with it. The circular hotel was declared by the federal government as an industry. If the West Pakistan citizen was not being treated under the Real Estate Tax Act, 1958, it
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