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Article: 165 Exemption of certain public property from taxation

165. Exemption of certain public property from taxation.-(1) The Federal Government shall not, in respect of its property or income, be liable to taxation under any Act of Provincial Assembly and, subject to clause (2), a Provincial Government shall not, in respect of its property or income, be liable to taxation under Act of 1[Majlis-e-Shoora (Parliament)] or under Act of the Provincial Assembly of any other Province.

(2) If a trade or business of any kind is carried on by or on behalf of the Government of a Province outside that Province, that Government may, in respect of any property used in connection with that trade or business or any income arising from that trade or business, be taxed under Act of 1[Majlis-e-Shoora (Parliament)] or under Act of the Provincial Assembly of the Province in which that trade or business is carried on.

(3) Nothing in this Article shall prevent the imposition of fees for services rendered.


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Footnotes:

1. See Footnote 2 of Article 1.


Comparative Table of Article 165 of the Constitution of Pakistan, 1973 :
Constitution of Pakistan 1962 :
137
Constitution of Pakistan 1956 :
112
Constitution of India 1950:
285
Government of India Act 1935:
154

Leading & Latest Cases on Article 165 of the Constitution of Pakistan, 1973 :

NATIONAL FERTILIZER MARKETING LIMITED
SECRETARY, LOCAL GOVERNMENT AND RURAL DEVELOPMENT DEPARTMENT
ASSOCIATED CEMENT (STATE CEMENT CORPORATION OF PAKSITAN (PVT) LTD.
GOVERNMENT OF SINDH
ZILA COUNCIL, JHANG, DISTRICT JHANG THROUGH ADMINISTRATOR AND OTHERS
MESSRS DAEWOO CORPORATION, KOT PANJEET, SHEIKHUPURA THROUGH DIRECTOR

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