Law: Constitution of Pakistan, 1973

Section: 137,140-A,17(2)

(a) Constitution of Pakistan--- ----Arts. 137 , 140-A---Local Government---Form and structure---Scope---Only establishment of Local Government has been provided and mandated under Art. 140-A of the Constitution, which would have political, administrative and financial autonomy---Form and structure of Local Government is not subject matter of the Constitution and such has been purposely left at the wisdom of each Provincial Assembly, as such is provincial subject to legislate on---Such is discretion of Provincial Assembly to devolve any function to which executive authority of province extends to Local Government but once it decides to devolve certain political, administrative and financial responsibilities to local government through an Act of Provincial Assembly, it should be devolved meaningfully without undue interference from Provincial Government or the officer appointed by Provincial Government in terms of Art. 138 of the Constitution. (b) Interpretation of Constitution--- ----Constitutional provisions---Scope---Constitution is a living document and should be considered as an organic law of State---One Constitutional provision cannot, unless it is specifically provided, override other Constitutional provision---All provisions in the Constitution must be meaningful and harmoniously construed together. Lahore Development Authority v. Ms. ImranaTiwana and others 2015 SCMR 1739 rel. (c) Khyber Pakhtunkhwa Local Government Act (XXVIII of 2013)--- ----Ss. 45 , 46---Khyber Pakhtunkhwa Local Government (Amendment) Act (XXV of 2019), Ss. 3(d)(I-i), 22 , 23---Local Government---Collection of taxes---Vires---Provisions of S.3(d)(I-i) of Khyber Pakhtunkhwa Local Government (Amendment) Act, 2019, cannot be read in isolation as power to impose local taxes has been conferred on Local Government through a mechanism as provided in Chap. X of Khyber Pakhtunkhwa Local Government Act, 2013---Officer specified in Ss. 45 , 46 of Khyber Pakhtunkhwa Local Government Act, 2013, while exercising authority to collect such taxes for the purposes of Local Government cannot be termed as illegal. (d) Constitution of Pakistan--- ----Arts. 137 , 140-A---Local Government---Provincial…

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