Law: Municipal Administration Ordinance (X of 1960)

Section: 4,4(1),(2),33,

(a) Constitution of Pakistan (1962), Art. 58(3) - Leave to appeal--Granted by Supreme Court to consider "new" question of law not covered by authority. Leave to-appeal was granted by Supreme Court to consider a new question of law, namely, that after the repeal of the City of Karachi Municipal Act (Bombay Act XVII of 1933) by the Municipal Administration Ordinance (X of 1960), the Karachi Municipal Corporation was no longer competent to levy any terminal tax at all, as the question was not covered by the decision of the Court in the case of Pakistan Textile Mill Owners' Association P 1, D 1963 S C 137. (b) Municipal Administration Ordinance (X of 1960), Ss. 4(1), (2) & 33, Third Shed., items 4, 5 & 26, read with City of Karachi Municipal Act (Bombay Act XVII of 1933), Ss. 96 & 286, and Municipal Rule Book, 1947, Chap. V, Sched. VIII, rr. 2 & 5-B­ Repeal of City of Karachi Municipal Act, 1933, by S. 4(l), Municipal Administration Ordinance, 1960-(Terminal-tax, whether leviable by Karachi Municipal Corporation after repeal)-Power to levy such tax not saved by item 26, Third Sched. of Ordinance-City of Karachi Municipal Act, 1933, not a "law" within meaning of item 26­ "Law" means "existing" law-Terminal-tax leviable under r. 5-B not continued in operation by S. 4(2) of Ordinance-Such tax not referable to any item of Third Sched. of Ordinance-Interpretation of statutes-Legislature deemed to be aware of previous state of laws-Omission of provisions from repealing and re-enacting statute points to deliberate change in law-Terminal-tax provisions deliberately removed from Ordinance to "denude" Municipal authorities of such power-Terminal-tax levied on goods in transit, illegal Estate with reference to which terminal-tax levied, subsequently incorporated within municipal limits-Effect of such incorporation. Item 26 of the Third Schedule to the Municipal Administration Ordinance, 1960, which is worded in the present tense, clearly con­templates a tax which is leviable under the authority of some existing law of a competent Provincial Legislature or a law in force. The City of Karachi Municipal Act of 1933 was not such a law, because, it was one of the…

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