Lums exempted from cantonment property tax before 2023 amendment
LAHORE: The Lahore High Court has ruled that the Lahore University of Management Sciences (Lums) is entitled to exemption from cantonment property tax for the period before a 2023 legislative amendment, setting aside demands raised against the university by the Military Lands and Cantonments department going back to 2011. A division bench comprising Justice Hassan Nawaz Makhdoom and Justice…
The Lahore High Court has ruled that Lahore University of Management Sciences (LUMS) is exempt from cantonment property tax for periods before a 2023 legislative amendment. The decision overturned demands made by the Military Lands and Cantonments Department from 2011 onwards. The university has operated on its Lahore campus since 1993, but tax levies began in 2007.
LUMS argued it qualified for exemption under Section 99(2)(b) of the Cantonments Act, 1924, which grants exemption for educational buildings. However, the court dismissed LUMS' appeals in 2011 and 2017. The court found that 2011 and 2017 tax demands were invalid. LUMS, with over 5,000 students and significant financial aid, argued it did not meet the commercial criteria for tax.
The court upheld LUMS' exemption claim, applying the amendment's new interpretation to past assessment periods.
Written by urgent.news from Dawn - Pakistan's reporting — not their text. Machine-written — may contain errors; check the original before relying on it.
