Law:

Section:

(a) Punjab Local Government Ordinance (VI of 1979)-------S. 139---Exemption from payment of tax---Government has authority to abolish or suspend tax but has no authority to exempt from payment of tax--­Directive of Government whereby it exempted company from payment of tax was, thus, without legal backing. Mukhtar Ahmad Shaikh v. Government of Sindh and others PLD 1991 Kar. 372 and State Cement Corporation v. Abdullah & Co. Civil Appeal No.39-K of 1984 ref. (b) Punjab Local Government Ordinance (VI of 1979)--­ ----S. 139---Punjab Local Councils (Lease) Rule, 1950, R. 5---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Government exempting Company from payment of octroi tax---Lessee of Municipal Committee (for collection of Octroi) challenging such exemption by Government whereby such exemption by Government was declared to be without legal backing---Lessee, however, being not supported in its challenge to exemption of Octroi Tax by its lessor i.e. Municipal Committee, and he (lessee) being bound by terms of contract was found having no locus standi to challenge exemption of Octroi by Government---Apart from it, terms of contract between lessor and lessee clearly lay down that in case of difference between lessor and lessee resort must be had to arbitrator who must sort out difference between the parties---No relief can thus, be provided to petitioner (lessee) in Constitutional petition in terms of contract to which both parties were bound. Mian Fazal Din v. Lahore Improvement Trust, Lahore and another PLD 1969 SC 223 and Dr. A.N.M. Mahmood v. The Syndicate of the University of Dacca and others PLD 1970 Dacca 85 ref. JUDGMENT Petitioner is a contractor of respondent No.3 and under a written agreement (Annexure "A"), is entitled to collect the octroi duty in the name and on behalf of respondent No.3. The contract has been entered into and is governed by the provisions of the Punjab Local Councils (Lease) Rules, 1990, promulgated by Governor of Punjab in exercise of the powers conferred under section 144 read with section 167 of the Punjab Local Government Ordinance, 1979 (VI of 1979), hereinafter referred to as the Ordinance. (For the…

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