Law: Sindh Local Government Ordinance (XII of 1979)

Section: 62

Law: Law Reforms Ordinance, 1972

Section: 30

Sindh Local Government Ordinance (XII of 1979)--- ----S. 62---Law Reforms Ordinance (XII of 1972), S.30---Suit for recovery of Octroi---High Court appeal---Water and Power Development Authority equipment/material---Plaintiff was octroi contractor who filed suit for recovery of octroi tax from the Water and Power Development Authority---Plea raised by the Authority was that government had exempted it from payment of octroi tax---Single Judge of High Court decreed the suit in favour of plaintiff and against the Authority---Validity---Held, in terms of S.62 of Sindh Local Government Ordinance, 1979, Provincial Government was empowered to direct any Union Council to levy any tax, rate, toll or fee which the council was competent to levy under Sindh Local Government Ordinance, 1979, to increase or reduce any rate, tax, toll or fee to such extent as could be specified and to suspend or abolish levy of any tax, rate, toll or fee---Chief Executive of union council was bound to issue a notification to that effect and not late than the date specified by Government in such behalf---No provision was available in Sindh Local Government Ordinance, 1979, which gave powers to government to grant exemption from payment of any tax to a company/corporation on the pretext of it being run or managed by government---Such was not the case of Water and Power Development Authority, nor it stated that government had abolished or suspended levy of octroi tax as such imposed by plaintiff on import of electrical articles within the limits of union council in question---Division Bench of High Court declined to interfere in and decree passed by Single Judge of High Court---High Court appeal was dismissed in circumstances. PLD 1998 Kar. 209; 2005 SCMR 487; PLD 1993 SC 109; PLD 1998 SC 64; PLD 1992 Pesh. 146; PLD 1989 SC 749; 2009 MLD 1305; PLD 1991 Kar. 372; PLD 1988 Kar. 38; 1997 SCMR 1228; 1997 SCMR 642; PLD 1992 Pesh. 166; 1992 SCMR 1652; 1993 SCMR 468 and Zila Council, Jhang, District Jhang through Administrator and others v. Messrs Dalwoo Corporation Kot Ranjeet Sheikhpura through Director Contract and others 2001 SCMR 1012 ref. JUDGMENT MUHAMMAD IQBAL KALHORO, J.---This common judgment…

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