Law:

Section:

Punjab Zila Councils (Goods Exit) Tax Rules, 1990-------R. 5---Constitution of Pakistan (1973), Art. 199---Entitlement of Zila Council to recover "Goods Exit Tax" in respect of clothes and yarn manufactured by petitioners in their Mills, situate within Municipal limits and which were being exported to foreign countries---Validity---Goods Exit Tax could only be levied on those goods only which were manufactured within the limits of Zila Council and not outside and such goods must remain in transit within the jurisdiction of Zila Council for more than 24 hours---Petitioners' goods were neither manufactured within the limits of Zila Council nor remained in transit within the jurisdiction of Zila Council for more than the prescribed period ---Zila Council thus, had no lawful authority to charge Goods Exit Tax in respect of goods in question. Messrs Rupali Polyester Ltd. v. Government of the Punjab through Secretary, Local Government and Rural Development and 2 others 1992 CLC 796 rel. JUDGMENT This judgment shall dispose of W.Ps. Nos. 13442/93, 7676/94, 5469/94, 5468/94 and 7223/94 as common questions of law and facts arise therein. 2. In all these petitions the petitioners have challenged the right of Zila Council, Faisalabad to recover goods exit tax in respect of the clothes and yarn being manufactured by the petitioners in their Mills, situate within the municipal limits, Faisalabad and it is being exported to foreign countries. These goods while in transit pass through the limits of Zila Council Faisalabad. 3. Learned counsel for the petitioners has raised two contentions in support of this petition; firstly that the goods exit tax can only be levied on the goods which are manufactured within the limits of Zila Council and not outside and secondly that as the goods remain in transit for a period of less than 24 hours within the area…

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