M/s. HASHWANI HOTELS LIMITED through FINANCIAL CONTROLLER, ISLAMABAD V e r s u s CAPITAL DEVELOPMENT AUTHORITY ISLAMABAD through its CHAIRMAN
Judge Name: MAULVI ANWAR-UL-HAQ Judgment Result: Petitions dismissed. Other Law Journal References: –Art. 199-property tax-petitioners whether liable to be charged as industrial concern-terms, “industrial”, “institution” and “commercial” having not been defined in relevant rules framed by government, imposition of “property tax” and recovery thereof, was governed by regulatory orders issued from time to time-office memorandums or notifications being relied upon by petitioners showed that concerned authorities like WAPDA or ministry of oil and Gas or ministry of tourism or ministry of industries have included “hotels” and allied business like restaurants or motels in the term “industries” for application of relevant laws-effect of relevant office memorandum and notifications is that hotels stand included in “industry”, therefore, till such time that a statutory statement including hotels located in capital territory is not made by competent authority, petitioner cannot as of right be charged as an industrial concern vis-a-vis said property tax just by reference to action taken by said other authorities vis-a-vis application of applicable laws or statutory rules in the matter of applicable tariff-writ petitions were thus, not maintainable.