Law:

Section:

Punjab Local Government Ordinance (VI of 1979)-------S. 39---Punjab Local Councils (Lease) Rules, 1990, R.7(5)---Punjab Zila Council (Goods Exit) Tax Rules, 1990, R.16(10)---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Collection of goods exit tax--­Petitioner being the highest bidder for collection of goods exit tax, confirmation of his auction was accorded on 18-9-1995---Zila Council putting condition upon petitioner that income collected by staff of Zila Council during period starting from 1-9-1995 to 19-9-1995 would be deposited in his account, while petitioner in turn was directed to pay instalment for entire month of September, 1995--­Validity---Execution of formal agreement would be necessary before permitting any party to embark upon collection of goods exit tax---Alleged supervision of collection of petitioner during disputed period would not clothe Zila Council with any authority to demand payment from specified date particularly so when petitioner had totally denied any such supervision---Condition imposed upon petitioner by Zila Council that he would pay instalment for the entire month of September, 1995, was declared to be without lawful authority and of no legal effect. JUDGMENT Since the case has been heard at quite some length as such with the concurrence of the parties it is disposed of as Pakka matter. Facts briefly for the disposal of this Constitutional petition are that an advertisement appeared in the National Papers for the auction of rights to collect goods exit tax for a periods of 10 months of Zila Council, Sialkot. The petitioner was the highest bidder for Rs.3,10,05,000 and auction proceedings accordingly were sent by Zila Council to the Minister for local Government for confirmation. The petitioner through his application dated 31-8-1995 requested the Zila Council for the issuance of work order so as to enable him to collect goods exit tax w.e.f. 1-9-1995. The request was not acceded to as such faced with this situation the petitioner repeated his request through another application dated 14-9-1995. In the meantime, the confirmation of the auction was accorded on 18-9-1995 and consequent thereto a written…

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