Law:

Section:

Punjab Local Government Ordinance (VI of 1979)--- ----Ss. 137 & 144---Punjab Zila Councils (Export Tax) Rules, 1990, R.5--­Constitution of Pakistan (1973), Art. 199---Constitutional petition---Exit tax--­Levy---Revision or modification of levy of Exit tax---Power of Government--­Government had the power and authority to direct District Council to levy tax and also to modify or abolish the same---Contention that since tax had been levied by District Council, Provincial Government was not authorised to revise or modify the same, was repelled---Allegation was that Contractor/Lease-holder had been receiving tax even after same had been abolished---Held, enquiry would have to be conducted to ascertain as to what amount had beets charged and how the same had to be adjusted---Propriety demanded that matter be referred to the arbitrator to hear and decide the same. Dandot Cement Company v. D.C./Collector PLD 1997 Lah. 533. ref. JUDGMENT This petition has been moved on behalf of Multan Flour Mills Association through Sh. Kashif Zafar, its Member who according to him was specially authorised to file this writ petition. A copy of authority letter has been annexed as Annexure "A". Three others Writ Petitions bring Nos. 1500, 525 of 1997 and 7090 of 1996 involving similar question of law have been disposed of with. the observation that the dispute be referred to Arbitrator in accordance with the agreement executed in between the petitioners in those writ petitions and the 2. Through this petition a writ has been sought to be issued directing respondent Zila Council Multan not to charge goods exit tax on the wheat flour because the same has been exempted from the exit tax. In the aforesaid writ petitions the Contractors/Lease-holders had submitted that they were entitled to charge goods exit tax on the basis of the schedule which was in force at the time of executing agreement in their favour. Since the tax had been levied by the District Council, therefore, the Government of Punjab was not authorised to revise or modify the same. After hearing detailed arguments from both sides it has been held following an earlier decision of this Court in W.P. No.639 (PLD 1997 Lah.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492