Law: Income Tax Ordinance, 2001

Section: 116

Law: Constitution of Pakistan, 1973

Section: 199

Law: North West Frontier Province Local Government (Amendment) Ordinance, 2005

Section: 127

Khyber Pakhtunkhwa Local Government Ordinance (XIV of 2001)---S.116 [as amended by North-West Frontier Province Local Govern-ment (Amendment) Ordinance (II of 2005)] & S.127---Constitution of Pakistan, Art. 199---Constitutional petition---Taxes to be levied---Imposition of local tax---Petitioners were importers of goods from China through dry port Sust Gilgit---Grievance of petitioners was that local government was not entitled to recover Kohistan Development Fee-Cess---Validity---Collection of tax under S.127 of Khyber Pakhtunkhwa Local Government Ordinance, 2005, was meant for Provincial tax levied by Provincial Government---No publication before levying of tax had been produced vide which objections from public were invited nor any legal procedure for imposition of disputed tax had been brought on record---Government had abolished Octroi/Zilla tax on transportation of articles so transported within the country from one district to another---High Court in exercise of Constitutional jurisdiction declared Kohistan Development Fee-Cess, illegal and void---Petition was allowed in circumstances. JUDGMENT KHALID MAHMOOD, J.---Johar Ali Raki and another petitioners seek the constitutional jurisdiction of this Court praying for:-- "(a) that on acceptance of this writ petition, the imposition, collection and recovery of Kohistan Development Fee-Cess (KDF-Cess) by respondents Nos.1 to 8 is illegal, unlawful, ultra-vires, arbitrary, discriminatory, colourful exercise of power, without lawful authority and disadvantageous to the importers/traders of Northern Area, as compare to other importers operating at different Air, Sea and Dry Ports of the Country, (b) that the impugned notifications.---(1) No. Notification No.1040/1/2 Dek, dated 16-6-1996, (2) AO-II/LCB/12-24/96 dated 21-10-1996 and 16-2-1997, published in the Gazette dated 18-3-1996, (3) Letter No.SOII/LG/2-2/2009 SUST, dated 9-10-1999 and (4) Letter No.AO-KDF/8031/DCO Kh: dated 12-10-2010 be declared as illegal, unlawful, ultra vices, void ab initio, inoperative upon the petitioners and other importers and without lawful authority. (3) that illegally and unlawfully imposed "Kohistan Development Fee-Cess"…

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