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TAHSIN SHAFQAT versus KARACHI MUNICIPAL CORORATION


Payment of Section 97, & 99 and 100 Tax Property Taxes, under Section 97, of Consumer Tax and Water Tax payable on all immovable properties of the city, however, only on providing facilities under Sections 99 & 100. Can be imposed.

1981 C L C 1663

[Karachi]

Before Abdul Hayee Kureshi, J

Mst. TAHSIN SHAFQAT‑Appellant

versus

KARACHI MUNICIPAL CORPORATION‑Respondent

Second Appeal No. 71 of 1969, decided on 27th January, 1980.

(a) Karachi Municipal Act (Bombay Act XV II of 1933)‑‑

----S.97--- Taxes ----Payment of -----Resident, held, not relieved from paying taxes solely

on ground of municipal council not fulfilling some obligations in such locality.

Messers Karimi & Company v. Karachi Municipal Corporation 1974 S C M R 440 rel.

(b) Karachi Municipal Act (Bombay Act XVII of 1933)‑-

‑‑ S. 97, 99 & 100‑Taxes‑Payment of‑Property tax, under S. 97, held, payable on all immovable properties in city of K--- Conservancy tax and water tax, however, can only be imposed on providing amenities under Ss. 99 & 100.

M. G. Dastgir for Appellant.

S. M. Muslim Nagvi for Respondent.

Date of hearing : 27th January, 1980.

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