To

The Cantonment Executive Officer,

Chairman Assessment Committee,
Cantonment Board Office,
Multan Cantt.

Subject: Reply in reference to Letter No.9/14T/4989 undated qua

assessment of Property No.44-G Shah Plaza Aziz Shaheed Road,
Multan Cantt.

Respected Madam,

It is humbly submitted that vide letter No.B/44-G/345 dated 13.03.2023 in

compliance of esteemed order dated 22.04.2019 and in passed by the Honorable Lahore
High Court Multan Bench Multan and in pursuance of our Application No.13738 dated
11.01.2023 your office required us to provide the following documents for
determination of Property Tax against the above cited property:

i). Complete copies of Utility Bills of each shop / office.

ii). Complete Rent Agreements executed between tenants of all shops and offices
and Utility Bills etc.

We in response to your above said letter dated 13.03.2023 provided your

office the rent agreements and Utility Bills of the concerned shops as rented out by us.

With great reverence it is requested to make assessment of the above said

shops as rented out by us in the light of rent agreements as provided you, by observing
sections 66 to 72 of Chapter-V Cantonments Act 1924. As per section 72 the Board shall
prepare a new assessment list at least once in a three years and for this purpose the
provisions of sections 66 to 71 shall apply in like manner as they apply for the purpose
of the preparation of assessment list for the first time. A mechanism has been provided
in section 66 to 71 qua assessment of property tax wherein it is provided that your office
through assessment committee shall cause an assessment list and shall also give public
notice for inspection and thereafter to give written notice to the concerned owners for
having objections against the assessment. It is also submitted that the shops of the
above said property / plaza has never been rented out since their base construction and
had never been a productive object. Hence as per section 76 of the Cantonments Act
1924 no property tax can be imposed upon us against the shops for the period in which
the said shops had never been rented out.

It is also submitted that all the owners of the shops had their individual
ownership of the shops as per rent agreement. So it is request that the property tax may
be assessed / calculated individually as mentioned in appeal dated 06.11.2019.

It is expected that your office first of all shall proceed in the light of
mandatory provisions of sections 66 to 71 Cantonments Act 1924 after deciding
objections against the proposed assessment list rendered by your office.

Thanking you.

Yours sincerely.

Dr. Muhammad Ahsan etc