Law: Constitution of Pakistan, 1973

Section: 185(3)

(a) Sindh Local Councils (Imposition of Taxes) Rules, 1979   R. 3 Constitution of Pakistan (1973), Art. 185(3) ‘Goods’ ‘Electricity’ whether falling within the definition of ‘goods’ Leave to appeal was granted to examine the contention that considering the nature of electricity the mechanism for its production and generation and distribution takes it completely out of definition of ‘goods’ and no octroi could be levied on it. (b) Sindh Local Government Ordinance (XII of 1979)   S. 60(4) Sindh Local Council (Imposition of Taxes) Rules, 1979, R. 3 ¬Constitution of Pakistan (1973), Art. 185(3) Leave to appeal was granted to consider contention that under S. 60(4) of the Sindh Local Government Ordinance, 1979, Council could specify the date on which a certain tax, rate, toll or fees was to come into force and therefore the octroi duty could retrospectively be imposed from the date when process and formalities were initiated. A.R. Akhtar, Advocate on Record for Petitioner (in Civil Petition No. 205 K of 1994). Muhammad Ali Saeed, Advocate Supreme Court and M.S. Ghaury, Advocate on Record for Respondent No.1 (in Civil Petition No. 205 K of 1994). Muhammad Ali Saeed, Advocate Supreme Court and A. Aziz Dastgir. Advocate on Record for Petitioner (in Civil Petition No. 235 K of 1994), A.R. Akhtar, Advocate on Record for Respondent No.1 (in Civil Petition No. 235 K of 1994). Date of hearing: 7th May, 1995. ORDER SALEEM AKHTAR, J.These two petitions arise from a common judgment and shall be disposed of by this order. By resolution dated 19 8 1982 respondent had initiated taxation proposal for imposition of Octroi on electricity under Rule 3 of the Sindh Councils (Imposition of Taxes) Rules, 1979. A public notice was issued in daily ‘Dawn’ and ‘Jang’ dated 2 12 1982 under Rule 4 inviting objections from the public to be heard by the Finance Committee of the Council on 21 12 1982. Thereafter no steps seem t« have been taken. In January 1991, respondent No.1 took up the said report and without any notice to the Karachi Electricity Supply Corporation Limited (petitioner in C.P. No.205 K of 1994) or the public by its Resolution dated 30 5 1991 adopted the…

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