Law:

Section:

Forest Act (XVI of 1927)--- ----S. 39 & Second Schedule---Central Laws (Statute Reforms) Ordinance (XXI of 1960), S.3---Constitution of Pakistan (1973), Art.199---Constitutional petition---Levy of duty in imported timber---Petitioners were aggrieved of levy/charge of tax on imported timber by forest department on the ground that they had already paid customs duty at the time of its import---Plea raised by petitioners was that forest department could not recover any duty as Forest Act, 1927 had not been adopted by Balochistan Government---Validity---Held, in view of the amendments made under Central Laws (Statute Reforms) Ordinance, 1960, Forest Act, 1927, was extended to the whole of Pakistan, meaning thereby that Forest Act, 1927, was applicable in the Province of Balochistan---Provincial Government, under S.39 of Forest Act, 1927, could levy duty in manner as it was declared by notification in official Gazette on all timbers or forest produce---Provincial Government could collect taxes and duties on imported timber, therefore, forest department had acted strictly in accordance with law and no illegality was committed while collecting taxes from petitioners---Forest department had the authority to collect taxes, therefore, High Court directed the petitioners to release amount as well as profit/interest thereon in favour of forest department, which had been deposited in bank---Petition was dismissed in circumstances. Syed Ayaz Zahoor and Obaidullah Qureshi for Petitioner (in C.P.No.366 of 1997). Rauf Atta, Standing Counsel and Naseer Ahmed Bangulzai, Asstt. A.-G. along with Haji Muhammad Azam, Law Officer Customs for Respondents (in C.P.No.366 of 1997). Syed Ayaz Zahoor and Obaidullah Qureshi for Petitioner (in C.P.No.776 of 2000). Rauf Atta, Standing Counsel and Naseer Ahmed Bangulzai, Asstt. A.-G. along with Haji Muhammad Azam, Law Officer Customs for Respondents (in C.P.No.776 of 2000). Syed Ayaz Zahoor and Obaidullah Qureshi for Petitioner (in C.P.No.313 of 2006). Rauf Atta, Standing Counsel and Narer Ahmed Bangulzai, Asstt. A.-G. along with Haji Muhammad Azam, Law Officer Customs for Respondents (in C.P.No.313 of 2006) Date of hearing: 21st October,…

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