Case Details

Citation(s)
2019 SLG 426 2019 SLD 426 2019 CLC 298 2019 PTD 509 2019 PLJ 13
Peshawar High Court
W.P. No. 912-A of 2017, decision & hearing Dated 08-11-2017.
SYED AFSAR SHAH, JUSTICE SYED ARSHAD ALI, JUSTICE
Petitioner(s) by: Muhammad Shafiq Tanoli
Respondent(s) by: Abdur Rehman Qadir

AHMED ALI

VS

TEHSIL NAZIM, TEHSIL MUNICIPAL ADMINISTRATION, TEHSIL GHAZI, DISTRICT, HARIPUR AND 7 OTHERS

Law: Constitution of Pakistan, 1973

Section: 199

Law: Khyber Pakhtunkhwa Local Government Act, (XXVIII of 2013)

Section: 25,42,Third Schedule

Law: Limitation Act, 1908

Section: 3

(a) Constitution of Pakistan--- ----Art. 199---Constitutional petition---Interpretation of law---Scope---Direct approach to High Court under Constitutional jurisdiction by avoiding vague, absurd and illusionary remedy is permissible---Interpretation of law under Constitution, rests with superior judiciary. United Business Lines, S.I.E Gujranwala and another v. Government of Punjab, through Secretary Local Government Lahore and 5 others PLD 1997 Lah. 456 rel. (b) Limitation Act (IX of 1908)--- ----S. 3---Laches---Scope---Bar of laches is neither absolute nor is equal to bar of limitation under Limitation Act, 1908. [p. 303] B Barkat Ali v. President/Chief Executive, PTCL Islamabad 2014 PLC (C.S.) 352 and Muhammad Hussain Bhatti v. Province of Punjab 2014 PLC 297 ref. Umer Baz Khan v. Syed Jehanzeb PLD 2013 SC 268 rel. (c) Khyber Pakhtunkhwa Local Government Act (XXVIII of 2013)--- ----Ss. 25, 42 & Third Schedule, Part-III---Imposition of taxes---Tehsil Municipal Administration, powers of---Petitioner was owner of stone crusher plant and was aggrieved of levy of tax/fee by Tehsil Municipal Administration on transportation of sand and crushed stone---Validity---Business of petitioner was not regulated by any of the local government either under provisions of erstwhile North Western Frontier Province Local Government Ordinance, 2001 or Khyber Pakhtunkhwa Local Government Act, 2013---Petitioner placed on file, decision taken by Local Government Council regarding imposing of tax by Tehsil Municipal Officer on mineral products which tax was declared to be not in accordance with Third Schedule, Part-III of Khyber Pakhtunkhwa Local Government Act, 2013---When decision was taken regarding one district, then same was equally applicable to similar activities being carried out in another district---Activities being carried out by petitioner were at par regarding which decision had been taken earlier---High Court declared that Tehsil Council had no authority to levy any tax/fee on production of stone, sand/bajri---High Court declared notification in question as without lawful authority---Constitutional Petition was allowed in circumstances. Government of Punjab v. Messrs…
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