Law:

Section:

Sindh Local Government Ordinance (XII of 1979)--S. 62(2)---Direction for levy of tax---Issuing of notification is a necessary condition for giving effect to the direction ---Principles---"Notification"--­Definition---Issuing of a notification or amendment thereto---Terms "notification" and "notified"---Distinction---Requirements, mode and legal incidents attached to notification of and notifying a "direction" dilated upon.---[Words and phrases]. Subsection (2) of section 62 of the Sindh Local Government Ordinance, 1979 requires that the direction issued by the Chief Executive of the Council shall be given effect to by issuing a notification in terms of the direction which should be before or on the date which is specified in the direction. Therefore, issuing of notification is a necessary condition for giving effect to the direction. As the word "notification" has not been defined in the Ordinance, the definition given in the West Pakistan General Clauses Act shall be applied, which requires that any direction/order which is published under proper authority in the official Gazette is called a notification. Mere issuance of an order or direction will not amount to a notification. Even if it is published in the newspapers, affixed on the Notice Board or is published in any other manner, it shall not amount to a notification. Notification published in an official Gazette is a public document and carries certain presumptions of its legality and authority and its enforcement as well. Such attributes cannot be attached to an order or direction which is issued, notified or published without publication in the official Gazette. In subsection (2) of section, 62 of the Ordinance, it is provided that direction of the Chief Executive of the Council shall be given effect to by issuing a notification. It means that unless a notification is issued, the direction of the Chief Executive of the Council cannot be given effect to. A 'notification' means issuance of the same in an official Gazette. Therefore, it imports publication in the official Gazette and not that the order should be notified by the relevant Authority in the press or by affixing it on a notice board. The terms…

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