| Citation(s) |
|---|
| 1999 SLG 396 1999 SLD 396 1999 SCMR 1357 |
Supreme Court of Pakistan
Civil Appeal No.80 of 1995, decision dated: 19-02-1999. (On appeal from the judgment, dated 5-6-1996 passed by Lahore High Court, Rawalpindi Bench, Rawalpindi, in I.-C.A. No.50 of 1978)
AJMAL MIAN C.J., MUHAMMAD BASHIR, JEHANGIRI AND MUNAWAR AHMED MIRZA, JJ
Syed Muhammad Ayub Bokhari, Advocate Supreme Court and Ch Akhtar.Ali, Advocate-on-Record for Appellants. Iftikhar Ahmad Dogar, Advocate Supreme Court and M. Aslam Ch (absent) for
Respondent
Civil Appeal No.80 of 1995, decision dated: 19-02-1999. (On appeal from the judgment, dated 5-6-1996 passed by Lahore High Court, Rawalpindi Bench, Rawalpindi, in I.-C.A. No.50 of 1978)
AJMAL MIAN C.J., MUHAMMAD BASHIR, JEHANGIRI AND MUNAWAR AHMED MIRZA, JJ
Syed Muhammad Ayub Bokhari, Advocate Supreme Court and Ch Akhtar.Ali, Advocate-on-Record for Appellants. Iftikhar Ahmad Dogar, Advocate Supreme Court and M. Aslam Ch (absent) for
Respondent
DEPUTY COMMISSIONER /ADMINISTRATOR, DISTRICT COUNCIL ATTOCK and another
VS
LAWRENCEPUR WOOLLEN TEXTILE MILLS LTD.
Law:
Section:
Law Reforms Ordinance (XII of 1972)--S. 3(2), proviso---Punjab Local Government Act (XXXIV of 1975), Ss. 144 & 219---Punjab Local Government Ordinance (VI of 1979), Ss. 143 & 166--Basic Democracies Order (18 of 1959), Art. 86---West Pakistan Local Council (Imposition of Taxes) Rules, 1961, R.4(2)(a) & (b)---Constitution of Pakistan (1973), Art. 185---Order levying Export Tax ---Intra-Court Appeal against order of High Court---Maintainability---Constitutional petition wherein legality anti propriety of Notification whereby Export Tax was levied on products of respondent Mills was challenged, was dismissed by High Court, but accepted Intra-Court Appeal---Competency of Intra-Court Appeal was challenged on ground that since respondent had right to avail remedy of appeal provided under law against order of Local Council levying Export Tax, in pursuance of Art. 186 of Basic Democracies Order, 1959 and Rules framed thereunder and also under Ss. 166 & 219 of Punjab Local Government Ordinance, 1979, it could not file Intra-Court Appeal----Validity---Order of levy of Export Tax being appealable to Controlling Authority, Intra-Court Appeal against said order was not competent. Iqan Ahmad Khurram and others v. Government of Pakistan and other; PLD 1979 Kar. 610; Fazal Elahi Ejaz and 20 others v. The Government o Punjab and 13 others PLD 1977 Lah. 49 and Sher Muhammad v. Director General, Pakistan Telephone Department and others PLD 1979 Kar. 1 ref. ORDER MUHAMMAD BASHIR JEHANGIRI, J.---This appeal by leave is directed against the judgment of the learned Division Bench of the Lahore High Court, Rawalpindi Bench, dated 5-6-1994 passed in Intra-Court Appeal No.58 of 1978 whereby the learned Division Bench of the High Court set aside the order of dismissal in limine of Writ Petition No.4043 of 1977 passed by the learned Single Judge. 2. The respondent-Company is manufacturer of woollen cloth and blankets. By notification, dated 6-12-1976 the export tax was levied by the appellants on woollen cloth and blankets. The respondent-Company filed Writ Petition No.4043 of 1977 in the Lahore High Court, Lahore wherein the legality and propriety of the said notification…
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