Law:

Section:

This judgment shall dispose of Writ Petitions Nos.58, 2934, 2586, 2439 and 2211 of 1992  involving the common question of law and facts.   M/s. Pakistan Fruit Juice Company Limited, Khanewal Road, Multan petitioner in Writ Petition No.2439 of 1992 installed a beverages plant producing beverages with the trade name of R.C. Cola and the local made juice with name of Flora. The factory of the petitioner is situated at Khanewal Road, Multan within the limits of Municipal Corporation, Multan.   Writ Petition No.3583 of 1992 has been filed by Sh. Fazal Rehman and Sons Limited, a limited company registered under Companies Act, 1984 situated within the limits of Municipal Corporation, Multan, which produces Vegetable Ghee of the Branch of Rose Banaspati Ghee.   Writ Petition No.2586 of 1992 has been filed by M/s. Shamim and Company Limited, a registered company situated within the Municipal Limits of Multan which manufactures/produces and exports the beverage, namely 7-Up, Pepsi Cola, Teem, Marinda and Teem Cloudy.   AI-Hilal Vegetable Ghee Mills (Pvt.) Limited registered under Companies Act, 1984, situated at Vehari Road, Multan within the limits of Municipal Corporation, Multan manufactures vegetable ghee. the brand of which is "Sultan Banaspati Ghee," has filed Writ Petition No-2934 of 1992.   Brooke Bonds Limited, Pakistan, a registered company under Companies Act, 1984 with .its Head Office at Karachi and blending factory branch at Khanewal has filed Writ Petition No.2211  of  1992.   The petitioners in the above writ petitions questioned the validity of imposition of Export Tax on their products by the Zila Council, Multan and Khanewal.   The dispute raised by the petitioners is that the Urban and Cantonment areas have been excluded from a Zila Council as defined under section 3(ix) of the Punjab Local Government Ordinance, 1979. The factories of the petitioners being situated within the Urban and Cantonment areas, not forming part of Zila Council, Multan and Khanewal, the rules framed through the Notification dated 24-4-1990 being inapplicable to them, the imposition of Export Tax on their products is…