Law:

Section:

Punjab Local Councils (Taxation) Rules, 1980---S.8--Constitution of Pakistan (1973), Art.185(3)--Imposition of export-tax y Zila Council through Notification No.3674, dated 27th November, 1976 was to be imposed on exporter--Respondent being only a "manufacturer" of fertilizers and not "exporter", held, was not liable to export tax by Zila Council. ORDER JAVID IQBAL, J.--This petition for leave to appeal is directed against judgment of the Lahore High Court, Lahore, dated 28th November, 1983 whereby R.FA. of the respondent Pak American Fertilizer Ltd. was accepted and the judgment and decree of the lower Court was set aside and the suit of the petitioner was dismissed. Briefly the facts are that the petitioner filed a suit for recovery of Rs.3,30,770.00 from the respondent as arrears of tax imposed by respondent No.2 i.e. Zila Council Mianwali on the export of fertilizers from District Mianwali. The Zila Council respondent had imposed the said tax at the rate of Rs.0.25 per bag on the export of the fertilizers from the limits of the District Council vide Notification No.3674, dated 27 November, 1976 and the right of its collection was leased out to the petitioner. It was contended on behalf of the petitioner that during the relevant period respondent Pak American Fertilizers Ltd. exported 3007 railway wagons each containing 440 bags without paying the said tax. Since the said respondent did not pay it the present suit for its recovery was filed. The case of respondent No.l was that it was a hundred per cent Government owned concern being only a 'manufacturer" rather than an "exporter" of fertilizers and therefore was not liable to pay the said tax. The trial Court framed elaborate issues and found them all against respondent No.l thus decreeing the suit of the petitioner. Thereupon, respondent No.l challenged the judgment and decree of the trial Court by way of R.FA. which as stated above has been allowed by the Lahore High Court, Lahore. Hence the present petition. It was contended by learned counsel for the petitioner before us that there was no justification on the part of the High Court to hold that respondent No.l was only a "manufacturer" of fertilizers…

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