| Citation(s) |
|---|
| 1994 SLG 356 1994 SLD 356 1994 PLD 212 |
Supreme Court of Pakistan
Civil Appeals Nos.797 to 800 of 1992, decision dated: 5-12-1993, (On appeal from the judgment of Lahore High Court, Lahore dated 17-9-1991 passed in Writ Petitions Nos.5605, 5929, 6057 and 6605 of 1991).
SHAFIUR RAHMAN, ABDUL QADEER CHAUDHRY AND WALI MUHAMMAD KHAN, JJ
Ch. M. Abdus Saleem, Advocate instructed by Muhammad Aslam Chaudhry, Advocate-on-Record (absent) for Appellants. Mian Nisar Ahmed, Advocate instructed by Tanvir Ahmed, Advocate-on-Record No. 1 (in CAs. Nos.797 and 798 of 1992). Ch. Ijaz Ahmad, Advocate
Civil Appeals Nos.797 to 800 of 1992, decision dated: 5-12-1993, (On appeal from the judgment of Lahore High Court, Lahore dated 17-9-1991 passed in Writ Petitions Nos.5605, 5929, 6057 and 6605 of 1991).
SHAFIUR RAHMAN, ABDUL QADEER CHAUDHRY AND WALI MUHAMMAD KHAN, JJ
Ch. M. Abdus Saleem, Advocate instructed by Muhammad Aslam Chaudhry, Advocate-on-Record (absent) for Appellants. Mian Nisar Ahmed, Advocate instructed by Tanvir Ahmed, Advocate-on-Record No. 1 (in CAs. Nos.797 and 798 of 1992). Ch. Ijaz Ahmad, Advocate
ZILA COUNCIL, SHEIKHUPURA through its Chairman
VS
M/s. MIAN TYRE & RUBBER CO. (PVT.) LTD., LAHORE CANTT. and others
Law:
Section:
Punjab Local Government Ordinance (VI of 1979)-----Ss. 137, 138 & 144, Second Sched., Part II, item No.7---Punjab Zila Councils (Export Tax) Rules, 1990, Rr.2, 5, 6 & 7---Zila Councils' competence to levy export tax---Export tax whether leviable on itemwise/piecewise basis or on basis of gross weight---Rule 6(6), Zila Councils (Export Tax) Rules, 1990 was not a charging provision but machinery provision relating to assessment and calculation of tax---Levy of export tax under the Schedule notified by Zila Council and at variance with the directive of Government was without lawful authority and of no legal effect---Liability of tax would arise and would be recoverable under the Model Export Tax Schedule on the strength of directive issued by the Government and protected under S.137, Punjab Local Government Ordinance. Rule 6(6), Punjab Zila Council (Export Tax) Rules, 1990 was not a charging provision. If the charging of the tax could only be by weight and not by number, then the Schedule of export tax which stood incorporated as a part of the Rules under Rule 2(e) itself would become ultra vices because quite a number of items therein were charged per piece. The scheme of law unmistakably indicates that rule 5 is the charging one, 6 and 7 are the machinery provisions relating to assessment, calculation and recovery of the tax. The charging provision contains no such inhibition as would indicate that the charge had to take place by weight alone and not by numbers/pieces. The pre-eminence of the Rules so far as the Zila Council was concerned was obvious from subsection (1) of Section 144 of the Punjab Local Government Ordinance, 1979. The Zila Council could not go outside the Rules. This is one serious limitation on its power. The other serious limitation on its powers is to be found in section 137 which provides that the direction of the Government in the matter of levying the tax as enumerated in the Schedule would be obeyed without demur. Not only the Export Rules framed by the Government incorporating the export Schedule were in the field but there was a direction of the Government contained in the circular of 13-8-1990 with which Model Export Tax…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492