LUMS Exempted From Cantonment Property Tax

Meanwhile, the Lahore High Court (LHC) has ruled that the Lahore University of Management Sciences (LUMS) is exempt from cantonment property tax for periods before a 2023 amendment to the Cantonments Act, 1924.

Key points

• The bench declared the disputed 2011 and 2017 orders void, ruling that property tax demands for periods before the amendment could not be recovered.
• LUMS Calls for Trauma-Informed Approach to Improve Student Well-Being.
• Justice Ishaq, who authored the judgment, held that the 2023 amendment introduced a substantive change that could not be applied retrospectively.
• Punjab to Launch Crackdown on Token and Property Tax Defaulters.
• The dispute centered on Section 99(2)(b).

Meanwhile, a division bench comprising Justice Hassan Nawaz Makhdoom and Justice Khalid Ishaq allowed a petition filed by LUMS and the National Management Foundation, the non-profit society that established the university. LUMS Calls for Trauma-Informed Approach to Improve Student Well-Being.

Notably, the bench declared the disputed 2011 and 2017 orders void, ruling that property tax demands for periods before the amendment could not be recovered.

Meanwhile, the dispute centered on Section 99(2)(b). It provided exemptions for educational buildings. LUMS argued that conditions concerning public access and the absence of income did not apply to educational institutions under the provision's earlier wording.

Notably, the court additionally ruled that charging tuition fees or retaining a surplus does not, by itself, establish a commercial purpose, provided funds are not distributed to promoters, trustees, or those controlling the institution. Punjab to Launch Crackdown on Token and Property Tax Defaulters.

Nevertheless, the ruling does not automatically exempt LUMS for periods after the amendment. The Cantonment Board must assess exemption eligibility through a reasoned order examining each building's employ, income, and public-access status rather than relying solely on tuition fees. Visit EduNation to find scholarships from worldwide. Stay Connected with ProPakistani.

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For now, LUMS Exempted From Cantonment Property Tax remains the part of the story worth watching, and further updates are likely as more details are confirmed.