Law: Constitution of Pakistan, 1962

Section: 98

                        (a) Constitution of Pakistan (1962), Art. 98-Writ-Evasion of octroi duty---Matter of fact-Such complicated facts, held, cannot be decided, without evidence, purely on basis of affidavits and counter-affidavits in writ jurisdiction---East Pakistan Municipal Committees (Assessment and Collection of octroi) Rules, 1961, r. 21. (b) East Pakistan Municipal Committees (Assessment and Collection of Octroi) Rules, 1961, rr. 21 & 33----Municipal Com mittee directing trader seeking transit pass to deposit amount of octroi or furnish bank guarantee of amount involved against consign ment represented in declaration to be filed in that behalf-Such direction, held, not covered by any rule and therefore without lawful authority and liable to be set aside. Direction of the Municipal Committee to the petitioner to deposit the amount of Octroi or furnish Bank Guarantee of the amount involved against the consignment for which he will furnish declaration for obtaining Transit pass seems to be not covered by any of the Rules of the East Pakistan Municipal Com mittees (Assessment and Collection of Octroi) Rules, 1961. The effect of such order is that the petitioner cannot bring within the Municipal limits the goods on which Octroi duty is payable though such goods are brought in only for the purpose of Transit through the Municipal area and not for consumption or sale within the limits of the Municipality, without first paying the Octroi duty or giving Bank Guarantee to the extent of the duty that might have to be paid, if the goods were for consumption or sale within the Municipal limits. If such order, which is not backed by any legal provision, is allowed to remain, then the petitioner will be forced to first pay or guarantee to pay the Octroi duty on the goods in transit, which, under the law, he is not liable to pay. This will further amount to a complete blockade of his trade or business in regard to goods in transit that must, of necessity, pass through the area covered by the Octroi Law, and will cause great hardship upon the business of the petitioner. In this view of the matter, such…