Law:

Section:

(a) Punjab Local Government Ordinance (VI of 1979)----Ss.4 & 137 read with Sched.11--West Pakistan Urban Immovable Property Tax Act (V of 1958), Ss.3 & 3-A--Property tax, levy of--Contention that under S.13" read with Second Sched. of Ordinance power to impose tax on buildings and lands vests in local municipal bodies. S.4 of Ordinance gives an overriding effect to the provisions of Ordinance in reference to other laws and in circumstances the provisions of West Pakistan Urban Immovable Property Tax Act could not be invoked to levv tax within the municipal areas, held, misconceived--Despite provisions of S.4 of Ordinance, power to tax as conferred by S.137 on local bodies had been expressly made subject to other laws--Provisions of S.3(1) of Act would not stand eclipsed by S.137 of Ordinance. (b) Punjab Local Government Ordinance (VI of 1979)- ---Ss.4 & 137 read with Sched. 11--West Pakistan Urban Immovable Property Tax Act (V of 1958), Ss.3 & 3-A--Property tax, imposition of--Contention that by S.3-A of Act, 85'0 of property tax collected by the Provincial Government was to be paid to the local bodies thus the Provincial Government merely acted as an agent of local bodies and that Town Committee having disapproved the levy of property tax in its area, the Provincial Government being an agent of the Town Committee could not impose the tax was without any merits--Foundation of power of Provincial Legislature to impose property tax was Constitution of Pakistan--Mere fact that the Legislature had provided in S.3-A that a major part of tax collected should be paid to the local bodies would not make the Provincial Government an agent for the local bodies in that regard. ORDER SAAD SAOOD JAN, J.--This is a petition for special leave to appeal whereby the intra-Court appeal of the petitioners from the order of the learned Single Judge in a Constitutional petition was dismissed. 2. The petitioners are residents of Shah Kot which falls within the limits of the Town Committee of that name. On 15-7-1980, the Provincial Government issued a notification under section 3(l), the Punjab Urban Immovable Property Tax Act, 1958, imposing property tax in a number…

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