| Citation(s) |
|---|
| 2004 SLG 2853 2004 SLD 2853 2004 PLD 425 |
Supreme Court of Pakistan
Civil Appeals Nos. 979 and 980 of 1996, decided on 8th March, 2004. DATE of hearing: 25th February, 2004. (On appeal from the judgment/order dated 30-6-1994 passed by Lahore High Court, Lahore in Writ Petitions Nos. 3282 and 3521 of 1984).
IFTIKHAR MUHAMMAD CHAUDHRY, RANA BHAGWANDAS AND SARDAR MUHAMMAD RAZA KHAN, JJ
Ch. Amir Rehman, Advocate Supreme Court and Mahmoodul-Islam, Advocateon Record (absent) for Appellant (in Civil Appeals Nos.979 and 980 of 1996). Mrs. Afshan Ghazanfar, Asstt. A.G. (Pb.) for
Respondent No. 31 (in Civil Appeal No. 979 of 1996). Nemo for Re
Civil Appeals Nos. 979 and 980 of 1996, decided on 8th March, 2004. DATE of hearing: 25th February, 2004. (On appeal from the judgment/order dated 30-6-1994 passed by Lahore High Court, Lahore in Writ Petitions Nos. 3282 and 3521 of 1984).
IFTIKHAR MUHAMMAD CHAUDHRY, RANA BHAGWANDAS AND SARDAR MUHAMMAD RAZA KHAN, JJ
Ch. Amir Rehman, Advocate Supreme Court and Mahmoodul-Islam, Advocateon Record (absent) for Appellant (in Civil Appeals Nos.979 and 980 of 1996). Mrs. Afshan Ghazanfar, Asstt. A.G. (Pb.) for
Respondent No. 31 (in Civil Appeal No. 979 of 1996). Nemo for Re
ZILA COUNCIL, SIALKOT through Administrator
VS
ABDUL GHANI PROPRIETOR IQBAL BROTHERS, SIALKOT and others
Law:
Section:
(a) Punjab Local Government Ordinance (VI of 1979)--- ----Ss. 6(2)(c) is amended by Punjab Local Government (Amendment) Act (I of 1996): 137 & 144---Punjab Zila Council (Export Tax) Rules, 1990, Rr.3(1). & 5---Constitution of Pakistan (1973), Art.185(3)--Collection of Export Tax (Goods Exit Tax) ---Zila Council, jurisdiction of---Dispute between the parties was with regard to collection of Export Tax by Zila Council---Contention of the exporter was that the goods exported by him were from the municipal limits and not from the limits of Zila Council---High Court allowed the Constitutional petition filed by the exporter and declared that the Export Tax could not be collected by the Zila Council---Validity---After the substitution of definition of "Zila" by Punjab Local Government (Amendment) Act, 1996, tax oh export of goods was not leviable being exported from the limits of the Municipal Committee , i.e. urban area but then onwards for the purposes of the tax, there would be no exception between urban or rural areas and Zila Council would be competent to levy Export Tax on the goods going outside the Zila/District either from the limits of the Municipal Committee or from the Zila Council---Definition of word "Zila" under S.6(2)(c) of Punjab Local Government Ordinance, 1979, having been extended with effect from 1-7-1990, for the purpose of levy of tax on the export of goods, therefore, from that date onwards Zila Council had competency to recover the tax on the export of goods---Prior to such date no such tax was recoverable from the exporters---Appeal was disposed of accordingly. PLJ 1996 Punjab Statute 24 and Zila Council, Jhang v. Daewoo Corporation 2001 SCMR 1012 ref. (b) Interpretation of statutes-- ---- Fiscal statute, operation of---Scope---Such statute ordinarily operates prospectively unless by express enactment or necessary intendment retrospective operation has been given to it: Zakaria H.A. Sattar Biulwani v. Inspecting Additional Commissioner 2003 SCMR 271 and Molasses Trading and Export (Pvt) Ltd. v. Federation of Pakistan 1993 SCMR 1905 rel. JUDGMENT IFTIKHAR MUHAMMAD CHAUDHRY, J.---Listed appeals, by leave of the Court, are directed…
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