Case Details

Citation(s)
2012 SLG 2276 2012 SLD 2276 2012 YLR 1
Lahore High Court
I.C.A. No. 17 of 2009, decided on 16th May, 2011
SAGHEER AHMAD QADRI AND IJAZ AHMAD, JJ
Naeem Bokhari, and Ijaz Janjua for Appellants. M. Siddique Awan for
Respondents Nos.2 and 3. Raja M. Hameed, A.A.G. Iftikhar Ahmad, XEN, Highway, Rawalpindi

PAKISTAN SERVICE LTD.

VS

D.C.O., RAWALPINDI and others

Law:

Section:

West Pakistan Tolls on Road and Bridges Ordinance (VIII of 1962)--- ----Ss. 3 & 6---Constitution of Pakistan, Arts. 25 & 199---Law Reforms Ordinance (XII of 1972), S. 3---Intra-court Appeal---Aggrieved person---Scope---Levy of tax---Vires---Discrimination---Appellant company was running a hotel and was aggrieved of notification imposing Rs.200 per vehicle per visit as toll tax on the road exclusively leading to its hotel---Plea raised by authorities was that appellant was not an 'aggrieved person'---Validity---Person intending to visit appellant's hotel to take a cup of tea, would think twice to pay Rs.200 as toll tax at the entry of the hotel, therefore, imposition of the tax at such rate affected the business of appellant---Even if actual damage was not caused to appellant, even then, it had been injured---Appellant was an aggrieved party as it was personally interested in performance of functions by authorities in accordance with law in a fair and reasonable manner---Toll could be imposed under sections 3 and 6 of West Pakistan Tolls on Road and Bridges Ordinance, 1962, on vehicles using the bridges and plying on roads but tax imposed had to be indiscriminatory, reasonable and rational---Notification in question betrayed grave discrimination against appellant and toll tax was not levied on vehicles in general that used the road and caused its wear and tear but was levied on the vehicles bound for the hotel only---Law referred in the notification had permitted levy of tax on account of use of roads and bridges but tax levied by notification in question was destination oriented---Notification in question smelt discrimination and grudge, therefore, the same was illegal and liable to be set aside---High Court, in order to eliminate every type of discrimination directed that toll tax post should be shifted from the point of entry to the hotel and be established at a point where approach road to the hotel started and all vehicles except those exempted in notification in question should be made to pay the toll tax irrespective of their destination---High Court further directed the authorities to reduce the toll tax from Rs.200 to Rs.50 or less---Intra-court…
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