GOVERNMENT OF SINDH THROUGH SECRETARY AND DIRECTOR GENERAL, EXCISE AND TAXATION versus MUHAMMAD SHAFI
Sections 3 and 4 (a) and (b) transfer of the Property Act (IV of 1882), Section 107 Property Tax Avokee Trust Property Board (Board), lease deed property, return of lease in perpetual scope of lease assignment Upon the expiration of the lease with the Board, the property is not exempt from property tax; the property, which is owned by the Equity Trust Property Board (Board), has been leased for 30 years. There is a further 30 extension option on the lease. Years on the terms and conditions laid down by the Board's Provincial Property Tax Department (Tax Department), the property tax claimed that the lease could be extended for another 30 years, so it was a lease. On the contrary, the validity of the lease deed in accordance with the terms of section 4 (a) and (b) of the Citizens Non-Transferable Property Tax Act, 1958, on which property tax can be levied shows that the duration of the lease Thirty years on, and at the end of such term the structure woven with the board without the payment of any compensation by the lease meant that such a condition was significant enough for the determination of the nature of the lease. It was important, in this case, that it was not permanent, but that the superstructure owned by the Board of Returns had a renewal clause in the lease agreement only because of this, Blood, Operate and Tri. Travel (BOT) leased the nature of the contract, regardless of whether the renewal was in fact granted or not, which otherwise seems to be a special privilege of the board and the lease as a matter of right Cannot claim, lease in question cannot be permanently united, except that the lease was not free.
