| Citation(s) |
|---|
| 2001 SLG 1438 2001 SLD 1438 2001 SCMR 1012 |
Supreme Court of Pakistan
Civil Appeal No.254 of 1995 alongwith Criminal Original Petition No.26 of 1996, decision dated: 30-03-2001, hearing DATE : 7-11-2000
NAZIM HUSSAIN SIDDIQUI, DEEDAR HUSSAIN SHAH AND, JAVED IQBAL, JJ
Shahid Hamid, Advocate Supreme Court and S.Inayat Hussain Advocate-on-Record (absent) for Appellants (in C.A. No. 254 of 1995). Aftab Ahmad, Advocate Supreme Court for
Respondents (in C.A. No. 254 of 1995)
Civil Appeal No.254 of 1995 alongwith Criminal Original Petition No.26 of 1996, decision dated: 30-03-2001, hearing DATE : 7-11-2000
NAZIM HUSSAIN SIDDIQUI, DEEDAR HUSSAIN SHAH AND, JAVED IQBAL, JJ
Shahid Hamid, Advocate Supreme Court and S.Inayat Hussain Advocate-on-Record (absent) for Appellants (in C.A. No. 254 of 1995). Aftab Ahmad, Advocate Supreme Court for
Respondents (in C.A. No. 254 of 1995)
ZILA COUNCIL, JHANG, DISTRICT JHANG through Administrator and others
VS
Messrs DAEWOO CORPORATION, KOT RANJEET, SHEIKHUPURA through Director Contract and others
Law:
Section:
(a) Punjab Local Government Ordinance (VI of 1979)--- ----S. 137---Punjab Zila Councils (Export Tax) Rules, 1990, Schedule of Export Tax---Constitution of Pakistan (1973), Art.185(3)---Export tax on goods produced within area of a District Council but taken outside the District- --Question was whether the processing of the stone within the limits of Zila Council fell within the ambit of the expression "produce" so as to empower the Zila Council to levy export tax thereon---Dispute between the parties having raised a question relating to the construction of the expression "produce" which was one of the first impression and required an authoritative determination from the Supreme Court, leave to appeal was accordingly granted. (b) Punjab Local Government Ordinance (VI of 1979)--- ----S. 137---Punjab Zila Councils (Export Tax) Rules, 1990, Schedule of Export Tax---Constitution of Pakistan (1973), Arts. 165 & 165-A---Levy of export tax on goods produced within area of Zila Council but taken outside the District---Validity---Change of big rock/stones into crushed stones by using huge crusher within the limits of Zila Council fell within ambit of expression "produce" so as to empower the Zila Council to levy export-tax thereon---Principles---Expression "produce", construction and connotation of---Legislative changes with retrospective effect with effect from 1-7-1990 were made during pendency of the proceedings and the impact of which was that the party was bound to pay Export/Goods Exit Tax on crushed stones produced in the. territorial limits of the District Council which by virtue of the amendments included both urban and rural areas of the District and it was immaterial from where the stones were being excavated---Since in ,the year 1990 no such tax was levied and export tax was levied in 1992, whereby goods produced within the limits of District Council were subject to payment of said tax at the rate of Rs.2 per quintal and question of its realization with effect from 1-7-1990 did not arise because retrospective effect could be given to the definition of "Zila" but no liability could be created retrospectively---District Council, therefore, was competent to…
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