SCMR 1997

1997SCMR466 (PLP)

Mrs. BILQUIS ANWAR KHAN and others‑‑‑Petitioners Versus PAKISTAN through Secretary, Cabinet Division, Islamabad

Jurisdiction / Court
Supreme Court of Pakistan
Decided Date
Civil Petitions Nos. 439 and 442 of 1995, decided on 6th December, 1995.
Honorable Judges
Saiduzzaman Siddiqui and Muhammad
Case Reference Summary (AEO Optimized)
Citation 1997SCMR466 (PLP)
Forum / Court Supreme Court of Pakistan
Bench Members Saiduzzaman Siddiqui and Muhammad
Parties Mrs. BILQUIS ANWAR KHAN and others‑‑‑Petitioners Versus PAKISTAN through Secretary, Cabinet Division, Islamabad
Primary Law Capital Development Authority Ordinance (XXIII of 1960)‑‑‑
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in 1997SCMR466 (PLP)?

This judgment primarily cites: Capital Development Authority Ordinance (XXIII of 1960)‑‑‑ as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case 1997SCMR466 (PLP)?

The case was heard and decided by the Supreme Court of Pakistan bench comprising: Saiduzzaman Siddiqui and Muhammad.

Q3: What is the official citation format for this judgment on Pakistan Law Portal?

Cite this legal precedent as: 1997SCMR466 (PLP) (Mrs. BILQUIS ANWAR KHAN and others‑‑‑Petitioners Versus PAKISTAN through Secretary, Cabinet Division, Islamabad). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Laws Cited

Capital Development Authority Ordinance (XXIII of 1960)‑‑‑

Representation

  • Abdul Hakeem Khan, Senior Advocate Supreme Court, Ch. Altaf Hussain, Advocate Supreme Court and Mehr Khan Malik, Advocate‑on‑Record for Petitioners (in C.P. No. 439 of 1995).
  • Bashir Ahmed Ansari, Advocate Supreme Court, Sardar Muhammad Aslam, Advocate Supreme Court and Ch. Akhtar Ali, Advocate‑on‑,Record for Respondent C.D.A. (in both Cases).
  • Date of hearing: 6th December, 1995.

Headnotes / Summary

(On appeal from the judgment of Lahore High Court, Rawalpindi Bench, dated 29‑6‑1995 passed in W.Ps. 1310 and 1330 of 1994, respectively). ‑‑‑‑S. 15‑A‑‑‑West Pakistan Immovable Property Tax Act (V of 1958), Preamble‑‑‑ Municipal Administration Ordinance (X of 1960), Preamble‑‑ Constitution of Pakistan (1973), Art. 185(3)‑‑‑Competency of Capital Development Authority to levy property tax on properties situated within area of Islamabad Capital Territory in exercise of its power under S.15‑A, Capital Development Authority Ordinance, 1960, challenged‑‑‑Petitioner's contention was that some of the functions of Municipal Committee which Authority performed under provisions of Municipal Administration Ordinance, 1960, were assigned to Capital Development Authority within specified limits of Islamabad Capital Territory‑‑‑Petitioners claimed that no pow6r was available to Municipal Committee to levy property tax on urban immovable property which was levied under provisions of West Pakistan Urban Immovable Property Tax Act, 1958‑‑ Leave to appeal was granted to consider petitioner's contention that Capital Development Authority having been assigned only functions of Municipal Committee under Municipal Administration Ordinance, 1960, had no authority to levy tax on urban properties alongwith other contentions raised. Petitioner in person (in C.P. No. 442 of 1995).

Judgment & Decree

SAIDUZZAMAN SIDDIQUI, J.‑‑The petitioners, who are the residents of Islamabad Capital Territory, have called in question the judgment of a learned Judge in Chambers of Lahore High Court, Rawalpindi Bench, dated 29‑6‑1995, whereby the learned Judge dismissed their petitions under Article 199 of the Constitution of Islamic Republic of Pakistan in which they challenged the competency of the Capital Development Authority (C.D.A.) to levy property tax on properties situated within the area of Islamabad Capital Territory in exercise of its power under section 15‑A of the Capital Development Authority Ordinance, 1960 (hereinafter to be referred as 'the Ordinance' only). The learned counsel for the petitioners inter alia, contended that under section 15‑A which was inserted in the Ordinance in the year 1966, some of the functions of Municipal Committee which it performed under the provisions of the Municipal Administration Ordinance, 1960, were assigned to the C.D.A. within the specified limits of Islamabad Capital Territory. It is, accordingly, contended that under the Municipal Administration Ordinance of 1960 no power is available to a Municipal Committee to levy property tax on urban immovable property which is levied under the provisions of Urban Immovable Property Tax Act, 1958. The C.D.A., according to the petitioners, having been assigned only functions of a Municipal Committee under Municipal Administration Ordinance of 1960, had no authority to levy property tax on urban properties. The above contention alongwith various other contentions raised in the case requires examination and we, accordingly, 'grant leave to appeal. The recovery of the property tax on properties belonging to the petitioners is stayed subject to the condition that the petitioners shall furnish security equal to the amount of property tax demanded by the C.D.A. to the satisfaction of ' Nazir' of Lahore High Court, Rawalpindi Bench, Rawalpindi. A.A./B‑304/S Leave granted.