| Citation(s) |
|---|
| 1993 SLG 1995 1993 SLD 1995 = 1993 PLD 5 |
Revision Application No. 124 of 1983, decided on 7th September, 1992.
Imam Ali G. Kazi, J
Mst. AMINA and 4 others --- Applicants ,
VERSUS
GOVERNMENT OF SINDH through the Secretary, Excise and Taxation and Local Government Department, Karachi and 3 others --- Respondents
Law:
Section:
The Commissioner Hyderabad Division in exercise of his powers under Rule 7 of the West Pakistan Municipal Committees (Imposition of Taxes) Rules 1960 revised the existing Octroi rates in respect of certain articles chargeable by Municipal Committee Shehdadpur and issued a Notification bearing No. 970-BD/65, dated 21-81971. In the said Notification under item No.246 Rs.5 per show as cinema tax was imposed. No such tax was in existence before the issue of the said Notification. The Notification further provided that the octroi at revised rates will take effect from 30-91971 positively.
The applicants herein are the owners of a cinema house situated at Shehdadpur known as Shaheen Talkies. They filed ' a suit in the Court of Senior Civil Judge at Sanghar (1st Class Suit No. 116 of 1973) against the respondents seeking a declaration that the cinema tax imposed through the Notification mentioned above is illegal and without any jurisdiction. The suit was contested by the defendants ( respondents herein).