Law:

Section:

(a) West Pakistan Municipal Committee Octroi Rules, 1964--- ----Rr. 216 & 226---Constitution of Pakistan (1973), Art. 199---Constitutional jurisdiction, exercise of---Order of Taxation Officer with regard to Octroi duty payable by petitioners/importers was challenged be respondent in appeal before Chairman, Municipal Committee---Appeal was admitted, notices were issued, and operation of order of Taxation Officer was suspended-­Importers/petitioners assailed orders of Chairman by filing Constitutional petitions contending that no appeal was competent before Chairman of Municipal Committee against order of Taxation Officer---Held, Constitutional petitions were premature in view of fact that order of Chairman was only for admission of appeals to regular hearing---Order whereby operation of impugned order of Taxation Officer was suspended, was purely ad-interim in nature and it was open to petitioners to appear before Chairman and to apply for vacation of said ad interim order or to contest its confirmation--- Mere fact that ad interim order had been passed by Chairman, did not entitle petitioners to challenge that order by filing Constitutional petitions . M/s. Chaudhary Brothers, Karachi v. People's Municipality, Kotri,, Sindh and another 1980 CLC 2026 ref., (b) Constitution of Pakistan (1973)--- ----Art. 199---Constitutional petitions---Maintainability of---No Constitutional petition could be maintained against order of Appellate Authority admitting appeal to regular hearing which order was purely interim in nature---Mere fact that ad interim order had been passed by Appellate Authority, would not entitle petitioner to challenge that order by filing Constitutional petition. JUDGMENT This judgment shall dispose of Writ Petitions Nos.. 3128/88 and 3140/88 which arises under the similar circumstances. 2. The petitioners in both these petitions are owners of chemical plants situated within the municipal area of Sheikhupura. For the purposes of manufacturing Polymer Chips, the petitioners import two chemicals, namely, Mono-Ethylene Glycol (MEG) and Purified Terephthalic Acid (PTA), on which octroi duty is leviable and was being recovered by the respondents in…

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