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1939 (9) TMI 2 - HC - Service TaxExtract: .......is meaning in the contention clearly fails. In my opinion, therefore, the impugned Act is not ultra vires the Provincial Government and the Urban Immoveable Property Tax is legal and valid. The plaintiffs suit tails and is dismissed with costs. Two sets of costs allowed. Certificate under Section 205 of the Constitution Act granted. Suit dismissed.
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