Law:

Section:

(a) Sindh Municipal Committee (Octroi) Rules, 1964---.--- ---.----Rr. 35(b) & 36---.---Sindh Local Government Ordinance (XII of 1979), S. 62---.---Water and Power Development Authority (WAPDA)---.---Octroi tax, exemption from---.---Scope---.---Concerned union council appointed respondent-corporation as its agent to collect octroi tax on goods on behalf of the former---.---Water and Power Development Authority ("the Authority"), the predecessor of petitioner company, brought in various electrical equipment within the jurisdiction of the concerned union council but did not pay the outstanding dues of octroi tax---.---Said authority gave an undertaking to pay off outstanding octroi dues in installments, however out of the total amount due only part payment was made and subsequently contended that it was exempt from payment of the octroi tax---.---Validity---.---Power to levy, increase, reduce, suspend, exempt or abolish any tax, rate, toll or fee or to exempt any person or class of persons or property/goods or class of property/goods squarely vested in the Provincial Government (section 62 of the Sindh Local Government Ordinance, 1979)---.---Concerned union council on the direction issued by the Provincial Government in terms of subsection (1) of S. 62 of the Ordinance was obligated per subsection (2) thereof to, issue notification to give effect to such directions of the Provincial Government---.---Authority failed to show that any such direction either to exempt it or for that matter goods sought to be imported within the octroi limits of the subject union council in terms of clause (d) to subsection (1) of S. 62 of the Ordinance was ever issued---.---Any person, who sought any exemption from payment of octroi tax, was required to make such declaration in terms of R. 35(b) of the Sindh Municipal Committee (Octroi) Rules, 1964 at the time of bringing goods within the limits of the concerned union council---.---In case no exemption was claimed, then in terms of R. 36, statutory presumption was attracted that the goods or class of goods were intended for consumption, use or sale within the octroi limits, thus liable to octroi tax---.---Authority never claimed…

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