Law: West Pakistan Entertainment Duty Act, (X of 1958)

Section: 2(e),3,8(2)

Law: Civil Procedure Code (V of 1908)

Section: 12(2)

West Pakistan Entertainment Duty Act (X of 1958)--- ----Ss.2(e), 3 & 8(2)-Civil Procedure Code (V of 1908), S.12(2)---Grant of exemption from levy of entertainment duty---Jurisdiction of City District Government---Scope---Decree challenged on plea of misrepresentation and fraud---Suit filed had sought declaration, cancellation, possession, injunction and recovery of amount---While matter was pending before Arbitration Tribunal, plaintiff submitted before the Tribunal, a settlement arrived at between plaintiff and defendant and prayed that arbitration proceedings be disposed of in terms of said settlement agreement---Arbitration proceedings having been disposed of in terms of said settlement/agreement, Provincial Government filed application under S.12(2), C.P.C. alleging that a specified clause of decree passed in arbitration proceedings, was based upon misrepresentation and fraud as City District Government had no power to grant exemption from levy of entertainment duty---Validity---Entertainment duty was to be levied under S.3 of West Pakistan Entertainment Duty Act, 1958, which had given power to Provincial Government by general or special order to exempt entertainment or class of entertainments from liability from entertainment duty--Apparently specified clause of the impugned decree by which City District Government had exempted the defendant park from entertainment duty, had gone against the mandate of law as no power was available to City District Government in such behalf ---Decree to the extent of said clause which exempted the park from levy of duty would be nullity in law--Allowing application filed under S.12(2), C.P.C. said clause of decree, was struck down. THIS ORDER PASSED BY: GULZAR AHMED, J.--- This is an application under section 12(2) C.P.C. filed by the Province of Sindh through Excise and Taxation Department, wherein the judgment and decree passed in suit No.772 of 2001 is sought to be set aside. The defendant has filed counter affidavit. Muhammad Wasay Jalil, Town Nazim Gulshan-e-Iqbal Karachi has filed his comments in which he has prayed that clause 5.2 of the settlement agreement be nullified as it is causing colossal revenue loss.…

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