Law:

Section:

Punjab Local Government (Taxation) Rules, 2001----Rr.1 & 3---Punjab Local Government Ordinance (XIII of 2001), S.116 & Second Sched., Part IV---Constitution of Pakistan, Art.199---Constitutional petition---Imposition of tax---Tax proposal---Procedure---Petitioners assailed notification issued by local government administration for imposing 1% tax on sale of animals in cattle market---Validity---Necessary for Local Government administration to indicate in draft notification/advertisement, the class of persons or categories of property proposed to be taxed---Advertisement of tax proposal in newspaper did not contain the class of persons, whereas in the notification class of persons was added at the end of the notification---Note at the end of the notification, made the whole process illegal and against Punjab Local Government (Taxation) Rules, 2001, as the same had provided a complete procedure to be followed for imposition of tax/fees etc. by the Local Councils---High Court set aside notification issued by authorities---Petition was allowed in circumstances. 2008 CLC 896 and 2007 CLC 587 ref. ORDER SHEZADA MAZHAR, J.---Through this single order on the intend to dispose of three Writ Petitions bearing Nos.8698/13, 8358/1 and 8231 of 2013 as in all these petitions the petitioners have challenged the notification dated 21-6-2013 whereby the Administration of TMA, Sher Shah Town, Multan imposed 1% tax on the sales of animals in the cattle market, however the said tax is to be paid by the purchasers. 2. Learned counsel for the petitioner submits that the advertisement dated 21-5-2013 in "Daily Khabrin" whereby suggestions regarding imposition of tax on sales of animals in cattle market does not state that the said tax will be recovered from the purchaser and therefore the said advertisement is against Rule 3 of the Punjab Local Government (Taxation), Rules 2001. Learned counsel further submits that under section 116 of the Punjab Local Government Ordinance 2001, a council can impose tax, fees rates, rents tolls, charges, surcharges and levies as are specified in Second Schedule. Under Part IV of Second Schedule Town Council can impose fee on sales of animal…

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