ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-3135 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.13375/2021 (Urgent).

2. For order on CMA No.13376/2021 (Exemption).

3. For order on CMA No.13377/2021 (Stay).

4. For hearing of main case.

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6^th May 2021

Mr. Salahuddin Ahmed, Advocate for Petitioner.

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1. Urgency granted.

2. Exemption granted, but subject to all just exceptions.

3&4. Through instant petition filed by Millennium Mall Management Company through its Managing Partner, petitioner has challenged issuance of property tax and conservancy charges by the Cantonment Board Faisal for the years 2020-2021 to various owners of the shops etc. situated in Millennium Mall Management Company on the ground that after Eighteenth Amendment, the Federal Government or Cantonment Board cannot charge or collect the property tax in respect of the properties situated in the Province of Sindh. Without prejudice to hereinabove fact, learned counsel for the petitioner further submits that the impugned challans/demand notices are otherwise illegal and without lawful authority, as Annual Rental Value of the subject property has been enhanced in violation of law without calling objection. According to the learned counsel for petitioner, similar petitions containing similar controversy is already pending before this Court in number of petitions, including C.P. No.D-6133/2019 [Re: Dar-ul-Shifa International (Pvt) Ltd. and another v. Federation of Pakistan and others], wherein, Notices have been issued to the respondents, who have been restrained from taking any adverse action against the petitioner pursuant to the similar impugned challans/demand notices. In support of his contentions, learned counsel has referred to an order dated 30.09.2019 passed by this Court in the aforesaid petition, copy of which is available as Annexure “I” at pages 1839 to 1843 of instant petition. It has been prayed that notice of instant petition may be issued to the respondents and the same may be taken up alongwith the aforesaid petition and other connected petitions.

Attention of learned counsel for the petitioner was drawn by the Court to the fact that instant petition has been filed by Millennium Mall Management Company without impleading the relevant owners of shops/units against whom impugned challans/demand notices have been issued towards property tax and conservancy charges under section 91 of Cantonment Act, 1924, therefore, they are required to be impleaded as party for claiming any interim or final relief in accordance with law. Learned counsel for the petitioner has prayed that the petitioner may be allowed to file amended title by impleading relevant owners of shops/units as petitioners and to affix Court’s fees accordingly within seven days. Such request is acceded. Amended title shall be filed and requisite Court-fee be affixed within seven days.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 24.05.2021, when instant petition may be taken up alongwith aforesaid petition and other connected matters, whereas, comments, if any, shall be filed with advance copy to the learned counsel for petitioner. In the meanwhile, the respondents shall not take any adverse action against the petitioners against whom impugned challans/demand notices have been issued in the instant matter.

J U D G E