Law:

Section:

Punjab Local Government Ordinance (XIII of 2001)--- ----Ss.8(2), 67, 117 & 190---West Pakistan Urban Immovable Property Tax Act (V of 1958), S.2(b)---Constitution of Pakistan, Art. 199---Constitutional petition---Notification issued by Additional Collector/Administrator declaring an area to be Rating Area and imposing property tax thereupon---Petitioner's plea was that only the Administrator, but not Additional Administrator, had power to issue such notification--- Validity--- District Administrator/Tehsil Municipal Adminis-trator was competent to issue such notification by virtue of Ss.67(i) & 117 of Punjab Local Government Ordinance, 2001---Petitioner's objection petition filed under S.8(2) of Punjab Local Government Ordinance, 2001 had been dismissed by authority, whereagainst he had not availed remedy of appeal provided under S.190 thereof---High Court dismissed constitutional petition in circumstances. JUDGMENT ATIR MAHMOOD, J.---Through this writ petition, the petitioner has challenged the notification No.1613, dated 27-6-2011 issued by respondent No.1 whereby Kot Samaba Tehsil and District Rahim Yar Khan, has been declared as Rating Area and property tax has been levied thereupon. He has challenged the order dated 3-5-2012 passed by respondent No.1. 2. Learned counsel for the petitioner contends that the Kot Samaba is absolutely a rural area situated in U/C No.40; that the people of the area being very poor and illiterate are unable to pay the property tax; that as per Section 2(b) of West Pakistan Urban Immovable Property Tax Act, 1958, only a Collector can declare any area as 'rating area' and such powers do not vest with the Additional Collector/Administrator who has issued the impugned notification and passed the impugned order dated 3-5-2012, as such, these are illegal having no effect qua the rights of the petitioner and be set aside. 3. On the other hand, learned Law Officer states that the Kot Samaba is not a rural area as it has more facilities supposed to be in a village; that it is not true that all the people of the area are illiterate and poor; that under Section 67 of Punjab Local Government Ordinance 2001, hereinafter referred to…

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