| Citation(s) |
|---|
| 2026 SLG 914 2026 SLD 914 |
Peshawar High Court
Civil Revision No.93-A/2012
Presented By: SYED MUDASSER AMEER JUDGE
Present: Haji Sabir Hussain Tanoli, Advocate for petitioner. Malik Amjad Inayat, Additional Advocate General for Provincial Government. Abdur Rehman Qadir, Advocate for respondent. Date of hearing: 03.03.2026.
Civil Revision No.93-A/2012
Presented By: SYED MUDASSER AMEER JUDGE
Present: Haji Sabir Hussain Tanoli, Advocate for petitioner. Malik Amjad Inayat, Additional Advocate General for Provincial Government. Abdur Rehman Qadir, Advocate for respondent. Date of hearing: 03.03.2026.
TMA Mansehra… (Petitioner)
VERSUS
Forest Development Corporation. …(Respondent)
Law: Punjab Local Government Ordinance, 2001
Section: 54, 67
SUMMARY
This judgment concerns the legality of a Tehsil Municipal Administration (TMA) levy of cess on transportation of timber under the NWFP Local Government Ordinance, 2001.
The dispute arose when a government corporation challenged the TMA’s demand of timber cess during transportation. The civil courts concurrently held that the levy was without lawful authority, and the matter reached the High Court in revision.
The Court upheld the concurrent findings and dismissed the revision, holding that: