Law:

Section:

(a) Punjab Local Government Ordinance (VI of 1979)-------Ss. 144 & 67---Punjab Local Councils (Taxation) Rules, 1980, Rr. 3 & 4---Taxation by Local Council---Validity---All taxes and other charges levied by local council would be imposed, assessed etc. in such manner as prescribed by the Rules---Governor having had promulgated Local Councils (Taxation) Rules, 1980 Local Council, had power to levy and impose taxes and other charges in accordance with requirement of Rules---Apart therefrom, imposition of taxes was earlier challenged in Constitutional petition legality whereof, was maintained by the High Court---Petitioner having been paying tax without any objection of the kind being now raised, he could not be allowed to do so. (b) Punjab Local Government Ordinance (VI of 1979)--- ----S. 139---Levy and imposition of tax by Local Council---Provincial Government had initially directed Union Council concerned not to impose and levy tax---Such directions did not amount to abolition of tax and even if it be so, with the modification or withdrawal of such direction, tax or taxes already levied and imposed stood automatically revived and no fresh resolution for levying or imposition of same was necessary ---Imposition of tax was, thus rightly levied/imposed by the Union Council concerned. Dr. M. Mohy-ud-Din Qazi for Petitioner. Khan Zahid Hussain Khan for Respondent No.3 Fauzi War, AA.-G. for Respondents Nos. 1, 2 and 4 with Muhammad Bashir, Secretary, Local Government and Rural Development, Lahore. ORDER In this Constitutional petition legality of order/direction dated 18-12-1994 issued by the Provincial Government and consequential letter dated 18-1-1995 issued by respondent No.3 has been called in question. 2. The facts giving rise to this Constitutional petition shortly stated are that vide Notification dated 28-3-1994 Union Council No.16, Chak No.50/MB, Distract Khushab levied and imposed taxes at the rate, mentioned therein. Learned counsel for the petitioner admitted that since then the petitioner had been paying the said taxes. The imposition of the said taxes was challenged before the Assistant Commissioner in appeal which was accepted. The order of…

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