| Citation(s) |
|---|
| 2009 SLG 2194 2009 SLD 2194 2009 PLD 139 |
Sindh High Court
Suits Nos. 1556 of 1997 and 1135 of 1998, decided on 24th November, 2008, DATE of hearing: 19th October, 2008
ZAFAR AHMED KHAN SHERWANI, J
Bashir Ahmed for Plaintiff (in Suit No. 1556 of 2997). Abbas Ali for Defendant (in Suit No. 1135 of 1998). Badar Alam for Defendants (in Suit No. 1556/1997 and for Plaintiff in Suit No. 1135 of 1998).
Suits Nos. 1556 of 1997 and 1135 of 1998, decided on 24th November, 2008, DATE of hearing: 19th October, 2008
ZAFAR AHMED KHAN SHERWANI, J
Bashir Ahmed for Plaintiff (in Suit No. 1556 of 2997). Abbas Ali for Defendant (in Suit No. 1135 of 1998). Badar Alam for Defendants (in Suit No. 1556/1997 and for Plaintiff in Suit No. 1135 of 1998).
Messrs PUB CORPORATION--Plaintiff
VS
WATER AND POWER DEVELOPMENT AUTHORITY through Managing Director and 2 others----Defendants
Law:
Section:
(a) Pakistan Water and Power Development Authority Act (XXXI of 1958)--- ----S. 4---Constitution of Pakistan (1973), Art.165 & 165-A---Goods brought and utilized by WAPDA in jurisdiction of Union Council---Refusal of WAPDA to pay outstanding octroi tax after making part payment to Union Council---Suit by Union Council for recovery of its outstanding dues from WAPDA---Plea of WAPDA that same being a statutory body was performing functions under control of Federal Government, thus its properties vesting in government were exempt from levy of octroi tax---Validity---WAPDA for having partly fulfilled Union Council's demand could not plead that it was not liable to pay its outstanding tax---WAPDA was not exempt from any tax and octroi under Arts. 165 and 165-A of the Constitution---High Court could not exempt WAPDA from payment of taxes and octroi by applying doctrine of lifting veil of incorporation---Suit against WAPDA was decreed as prayed for. WAPDA v. Government of Sindh PLD 1998 Kar. 209; Barkhurdar v. Muhammad Razzaq PLD 1989 SC 749; Qabil Shah v. Shaday PLD 1992 Pesh. 144; Union Council Ali Wahan v. Associated Cement (Pvt.) Ltd. 1993 SCMR 468 and Messrs Gadoon Textile Mills v. WAPDA 1997 SCMR 641 ref. WAPDA v. Administrator, District Council, Swabi 2005 SCMR 487 and WAPDA v. Government of Sindh (C.P. No.660 of 1986) rel. (b) Civil Procedure Code (V of 1908)--- ----O. VI, R.17 & O.XXX, R.10---Limitation Act (IX of 1908), S.22---Amendment of pleadings---Suit by unregistered from through its sole proprietor---Maintainability---Plaint signed and verified by plaintiff in his personal capacity, but not as sole proprietor of such firm---Plea of plaintiff was that mis-description of plaintiff in title of plaint was result of inadvertent typing mistake---Validity---Such bona fide error could be corrected by amendment in title of plaint with red ink---In view of contents of plaint including its verification clause such amendment would not involve substitution or addition of party. Collector of Customs v. Messrs Imran Enterprises 2001 CLC 419; The Chef v. Union Cooperative Club Limited 1997 CLC 187; Province of Sindh v. Messrs Royal Contractors 1996 CLC 1205…
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