Sections 77, 99 (2) (b) and 259 of the Constitution of Pakistan, Article 199 Constitution Trust Property is being used for charitable activities. 30 Petitioner Trust demands to file such tax on the basis of such exemption and audit objections raised by the Department Accounts Committee on 23 11 2003 by the Evacuation Cantonment Board up to 2004. The Validity Trust property was being used to support FDMR and other charitable activities, while the hall was rented. There was nothing available on record to the parties organizing the program in order to show that the applicant's trust was earning reasonable income from his property, therefore, section 99 (2) (b) of the Cantonment Act, 1924 ) Was not entitled to a waiver, will be exempt once. The widespread and liberal construction exemption on tax exemption was raised after 14 years, after which he considered the applicant a charitable trust, and tax exemption could be considered as a waiver of years of exemption. Had acquired its right in such waiver and would have been entitled to it if the claim for tax already exempted by the Cantonment Board could not be claimed, otherwise it would also include a previous, closed and complete transaction. The re-opening of the Right to Affect Legislation did not take effect in the Cantonment Act, 1924; Wright declared the unidentified demand illegal and had no legal effect.
Related judgments — Karachi High Court Sindh, 2014
