MIR HOSSAIN SOWDAGAR vs THE PROVINCE OF EAST PAKISTAN AND Other — 1970 SCMR 831

Citation: 1970 SCMR 831

Court: Supreme Court of Pakistan

Year: 1969

Decision Date: 1969-12-31

Parties: MIR HOSSAIN SOWDAGAR vs THE PROVINCE OF EAST PAKISTAN AND Other

Headnotes

Case cited as 1970 SCMR 831

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s): Mujibur Rahman Khan, Sajjad Ahmad Jan Title: MIR HOSSAIN SOWDAGAR vs THE PROVINCE OF EAST PAKISTAN AND Other Case No.:Civil Petition for Special Leave to Appeal No. 56-D of 19 Petition No. 110 of JUDGMENT Reported As: 1970 SCMR 831 Result: Petition dismissed Judgment JUDGMENT M. R. KHAN, J.-The petitioner is both the Waqif and Mutwalli of a waqf estate. A certain building belonging to the waqf estate has been in occupation of a bank. The respondents assessed Urban Immovable Property Tax in respect of the said building. In. a writ petition under Article 98 of the 1962-Consti--tution, the petitioner challenged the validity of the claim for Urban Immovable Property Tax on the ground that the building in question is exempt from such tax under clause (a) of section 6 of the East Pakistan Urban Immovable Property Tax Act, 1957. The High Court rejected this contention and dismissed the writ petition. The petition for special leave is directed against the judgment and order of the High Court. Mr. Shahabuddin Ahmad, learned counsel for the petitioner contends that the High Court was wrong in not holding that the building is exempt from Urban Immovable Property Tax under clause (a) of section 6 of the Act. The learned counsel relies on both clauses (a) and (b) to support his contention that the build--ing is exempt from tax. Clauses (a) and (b) of section 6 of the East Pakistan Urban Immovable Property Tax Act, 1957, run thus . "6. The…

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