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TRUSTEES OF PORT OF KARACHI versus SECRETARY (EX OFFICIO) AND DIRECTOR-GENERAL, EXCISE AND TAXATION, KARACHI

The West Pakistan Citizens Real Estate Tax Act, 1958, Section 4 (b) (ii) of the Constitution of Pakistan (1973), Article 199 exempts the taxation of property tax on ports and sheds by imposing a tax on the partners of the ports of Karachi. Port trustees, specifically for public purpose, introduced container service for cargo carriage to meet their needs, and to upgrade facilities, making necessary changes to the loading and discharge of loaded cargo in container parks. Were then sent to the ship's agents. Such container parks were exclusively for the use of licenses to exclude all other persons, except to pay the fees, charges, taxes, penalties and security deposits in addition to the payable compensation after ten days residence time. Had to do The exclusive use of the licensing shipping agents, the revenue from which the assets or resources developed by the Port Equal Trustees receive or the acquisition of immovable, immovable income will determine the purpose and nature of the use of such property. Any profit resulting from the employment of resources or capital will be equal to the profit or productive profit that the containers were a regular source of income for the Trustees of Parks Port. And used for this purpose, the profitable trustees could not claim to use them for public purpose after many contracts in container parks because they were based on equality, like the other berths and harbor trustees in the port. Not all were open to public use. Thus qualify for immunity family advocate from Khandabad lawyer