Law:

Section:

(a) North-West Frontier Province Local Government Ordinance (IV of 1979)-------S. 135---North-West Frontier Province Local Councils (Imposition of Taxes) Rules, 1980---Constitution of Pakistan (1973), Arts.165 & 199---Constitutional petition---Exemption of certain public property from taxation---Exemption of export tax and educational cess---Contractors and Authority (WAPDA) claimed exemption from such taxes under provision of Art.165 of the Constitution--- Validity---Assignment of contractor was to undertake construction for which the contractor had to arrange for the material for construction and equipment on his own and the contractor was to be paid for the same by the Authority--­Contractor in his trade or business of contract was likely to earn income for itself, and during the course of construction, the project assigned to the contractor would not yield any profit or income for the Authority rather the Authority would be an investing party, who wopld pay to the contractor under the contract executed between the contractor and Authority ---Where neither the property of the Authority was involved nor the same earned any income, provisions of Art, 165, Constitution would not be attracted. (b) West Pakistan Water and Power Development Authority Act (XXXI of 1958)--- ----Preamble---Service Tribunals Act (LXX of 1973), S.2---Service under the Water and Power Development Authority being service of Pakistan every person holding a post under the Authority would be deemed to be a civil servant for the purpose of Service Tribunals Act, 1973. (c) Constitution of Pakistan (1973)--- ----Art. 165---Exemption from taxation---Scope---Property owned by Water arid Power Development Authority (WAPDA)---Federal Government has complete control on WAPDA, and it is performing functions of State like a department of Government---Property or income of WAPDA can. be said to be that of the Government and the same stands exempted from the liability of tax ---WAPDA is entitled to the same exemption as are permissible to the Federal Government under the provision of Art. 165 of the Constitution. (d) Constitution of Pakistan (1973)--- ; ----Art. 165---Exemption from…

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