Law:

Section:

Punjab Local Government Ordinance (VI of 1979)------S.137---Constitution of Pakistan (1973), Art. 199---Constitutional petition--­Lease for collection of export tax/goods exit tax---Petitioner who was successful bidder of auction of lease for collection of export tax/goods exit tax though deposited required amount after expiry of prescribed period of three days, but Zila Council neither cancelled bid of petitioner nor had confiscated amount deposited by petitioner in pursuance of his right under terms and conditions of lease despite late deposit of required amount and Zila Council continued receiving monthly instalments according to highest bid---Authorities, in circumstances, would be deemed to have decided to keep contract for collection of export tax/goods exit tax alive---Petitioner would be deemed to have been given permission to collect taxes according to lease. ORDER According to the comments and the arguments advanced by learned counsel for both the parties lease for collection of Export Tax/Goods Exit Tax in this case was auctioned on 23-7-1.995, whereas the lease period was from 1-7-1995 to 30-6-1996. The petitioner turned out to be the highest bidder. Intimation about acceptance of his bid was given to him through letter dated 3-8-1995. He was required to deposit an amount of Rs.56,77,597. This amount has admittedly been deposited. Learned counsel for respondents says that the said amount was not deposited within the time fixed in the terms and conditions of the auction which required the payment of the said amount within three days of the date of acceptance of…

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