Law: Punjab Local Government Ordinance (XIII of 2001)

Section: 54(1)(g)(m),116

Law: Punjab Local Government Ordinance (XIII of 2001)

Section: 54(1)(g)(m),116

Punjab Local Government Ordinance (XIII of 2001)-------Ss. 54(1)(g), (m) & 116---Constitution of Pakistan (1973), Art.199---Constitutional petition---Levy of fee' on billboards---Jurisdiction of Tehsil Municipal Administration---Petitioner had contended that Tehsil Municipal Administration was not authorized to impose/levy or recover fee on billboards---Boards, which were attached with outer wall of an office/house, were called billboards---Under S.116 of Punjab Local Government Ordinance, 2001, Tehsil Municipal Administration had the power to levy the tax, fee which was specified in the Second Schedule appended to the said Ordinance; in Part-III of Second Schedule of Punjab Local Government Ordinance, 2001, taxes/fees which were levied by the Tehsil Council, were enumerated and Item No.6 of said Part-III had categorically provided that Tehsil Municipal Administration could charge and collect fee upon advertisement as the same fell within the domain and jurisdiction of Tehsil Council, but not through television and billboards---Tchsil Municipal Administration having no power to levy fee on billboards, notification to that extent was declared illegal. Muhammad Ozair Chughtai for Petitioner. Muhammad Ashraf Mohandara for Respondents Nos. 1 and 2. ORDER SH. HAKIM ALI, J.--- Facts in brevity, to the filing of this writ petition are that Tehsil Municipal Administration, Rahimyar Khan had got published a Gazette Notification No.8956, dated 18-5-2006, in the Punjab Gazette, Lahore, Thursday, August 24, 2006. At page 699 of this Gazette, the following sentences with the heading of And thereunder at Serial No.1 under the title of are found. Aggrieved from this publication of imposition/levy of fee, the writ petitioner has filed the instant writ petition by submitting that according to second schedule Part-III, Item No.6 of the Punjab Local Government Ordinance, 2001, Tehsil Municipal is authorized/ empowered to levy fee on the advertisement other than radio, television and billboards. Elaborating the arguments, learned counsel for the writ petitioner submits that the above noted levy of fee by the Tehsil Municipal Administration, Rahimyar Khan on billboards is…

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