Law:

Section:

Punjab Local Government Act (XXXIV of 1975)---S. 235 read with Municipal Committee (Imposition of Taxes) Rules, 1960, r.7 - Tax, imposition of - Local Council having not been constituted a relevant time under Punjab Local Government Act, 1975, nor Provincial Government having withdrawn any of functions from Commissioner and Commissioner having possessed power to impose or enhance impugned tax under Municipal Administration Ordinance, 1960 read with Municipal Committee (Imposition of Taxes) Rules, 1960 such power, held, remained unaffected and Commis­sioner could enhance and impose impugned licence fee. ORDER SHAFI-UR-REHMAN, J. The petitioners who are the owners of power ­looms in Gujranwala District seek leave to appeal against the judgment of the Lahore High Court dated 12-5-1979 whereby under constitutional petition against the imposition of licence fee on power looms and hand­looms by the Commissioner, Lahore Division, was dismissed with costs. 2. By a notification appearing in the Punjab Gazette Extraordinary July, 1975, the Commissioner, Lahore Division in exercise of powers possessed by him under rule 7 of the Municipal Committee (Imposition of Taxes) Rules, 1960, enhanced and imposed licence fee, inter alia, on power looms and handlooms. The legal ground taken up by the learned counsel and vehemently pressed before us was that Punjab Local Government Act, 1975, hereinafter referred to as the Act was enforced throughout the Province on the 3rd of April, 1975, and sections 138 and 139 thereof the Local Council had the exclusive authority to impose such taxes and licence fee. The Commissioner who was the controlling authority under the Municipal Administration Ordinance was removed from the scene, was possessed of no power and could not deal with the matter at all after the repeal of the Municipal Administration Ordinance, 1960, and the rules invoked by him were repugnant to and in derogation of the taxing powers contained in sections 138 and 139 of the Act. 3. The learned Judge in the High Court took note of this submission and dealt with it by reference to section 235(2) of the Act which finds a place in Chapter XXV dealing with transitional provisions.…

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