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

Section: 42,54,54(1),55(1),67(i)

Law: Constitution of Pakistan, 1973

Section: 199

KPK Local Government Act, 2013-- ----Ss. 42, 54, 54(1), 55(1) & 67(i)--Constitution of Pakistan, 1973, Art. 199, Constitutional Petition--Issuance of notification--Imposing of levy/tax--Transportation of sand and bajri, etc.--Constitutional Jurisdiction--Challenge to--High Court while exercising constitutional jurisdiction shall not mechanically refuse to entertain petition unless conscious of Court is satisfied that said statutory remedy is clear, efficacious and speedily available to litigant--Petition was allowed. PLD 1997 Lah. 456, ref. KPK Local Government Act, 2013-- ----Ss. 42, 54, 55(1) & 67(i)--Extraction of money--Principle of laches--Imposition of tax--Mineral products--Question of--Whether tehsil council has any authority to impose any tax fee on sand bajri--When public authorities are taxing public without having authority and when such illegality is brought before this Court, Court cannot shut its eyes on such illegal extraction of money by public authority on technical ground of laches--Petitioner has also placed on file decision taken in 23rd meeting of LGC on 4th November, 2016 regarding imposition of tax by Tehsil Municipal Officer Oghi District Mansehra on mineral products--According to said decision, tax imposed by Tehsil Municipal Administration Oghi on mineral products was declared to be not in accordance with Local Government Act, 2013 Third Schedule Part-III When decision has been taken regarding one district then same is equally applicable to similar activates being carried out in another district--This Court has come to inescapable conclusion that Tehsil Council has no authority to levy any tax/fee on production of stone, sand/bajri, hence, impugned notification including one dated 18.05.2002 are without lawful authority. THIS JUDGMENT DELIVERED BY: SYED ARSHAD ALI, J.- Through the instant petition, Ahmed Ali, the petitioner, has called in question Notification No. AOII/LCB/19-42/2010 dated 27.08.2011 issued by the Respondent No. 5, Deputy Secretary-III, Local Government Board, Government of Khyber Pakhtunkhwa, Peshawar and Notification No. 1178/TMA(G) dated 29.09.2011 issued by the Respondent No. 2, Tehsil Municipal Officer,…

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