Law: Stamp Act, of 1899

Section: 22A,5(ccc) ofSched.I

Law: Punjab Local Government (Auctioning of Collection Rights) Rules 2003

Section: 18(3)

Law: Punjab Local Government Ordinance (XIII of 2001)

Section: 196,196(2),180

Stamp Act (II of 1899)-------Sched. I, Art. 5(ccc) [as amended]---Punjab Local Government Ordinance (XIII of 2001), S.180 & Second Schedule, Part-IV---Punjab Local Government (Auction of Collection Rights) Rules, 2003, R.18(3)---Constitution of Pakistan (1973), Art.199---Constitutional petition---Stamp duty payable to the "local council" as per Art.5 (ccc) of Sched. I of the Stamp Act, 1899 (as amended), could be recovered by "Tehsil Municipal Administration" and the same cannot be avoided solely on the ground that no corresponding amendment in this provision of law has been made by substituting "Tehsil Municipal Administration" in place of "local council"---To all intents and purposes "Tehsil Municipal Administration" is the successor of "local council" and can lawfully recover the fees, debts and other dues payable by the contractors. ORDER MUHAMMAD MUZAMMAL KHAN, J.-----Petitioner was awarded a contract for collection of Tax on transfer of Immovable Property by Tehsil Municipal Administration, Nishtar Town, Lahore (respondent No.1) with a bid of Rs.8,00,50,000 for a period of seven months with effect from 1-12-2004 to 30-6-2005 and he in this capacity filed instant constitutional petition, to avoid demand by respondent No.1 to pay stamp duty on the lease amount, equivalent to fifty paisas for every hundred rupees or part thereof on the ground that by virtue of amendment in section 22-A of the Stamp Act, 1899 as per the Punjab Finance Act, 1997, he was only liable to pay the stamp duty to the "local council" which has already been abolished/dissolved at the strength of section 196 of the Punjab Local Government Ordinance, 2001 and that T.M.A. (respondent No.1) has no right to recover this stamp duty. 2. I have heard the learned counsel for the petitioner and learned Additional Advocate-General, besides examination of report/parawise comments by respondent No.1. Controversy which hinges for determination is as to whether stamp duty payable under Article 5(ccc) of Sched. I of Stamp Act, 1899, as amended by the Punjab Finance Act, 1997 (Act IX of 1997) payable to a "local council" can…

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