JUDGMENT

The subject matter of these petitions is Tax demand based on annual rental value of property by different Cantonment Boards from the petitioners. The petitioners assertion is that it is a kind of tax and levy that taxes remain with the provinces only whereas the federal government and the cantonment boards claim such levy to be in their competence. In support of such questions raised, both sides counsel have assisted us and summarized their structural points as under:-COUNSELS BULLET POINT SUBMISSIONS MR. AYAN MUSTAFA MEMONMr. Ayan Mustafa Memon, learned counsel for petitioner in C.P. No. D- 2603/2023) has made the following submissions:Post-18th Amendment, the subject of levying property tax rests with the Provinces. Placed reliance on Entry No.50 of the Fourth Schedule of the Constitution of Pakistan, 1973.Contended that after omission of the Seventh Schedule of the Constitution, which was protected for a period by the Presidential Order of 1979, levying of all property tax now reste...