| Citation(s) |
|---|
| 2004 SLG 884 2004 SLD 884 2004 SCMR 346 |
Supreme Court of Pakistan
Civil Appeals Nos.654 to 658 of 19.98, decided 25-09-2003.(On appeal from the judgment dated 26 3 1998 passed by High Court of Balochistan in Constitutional Petitions Nos. 467 to 472 of 1997)
MUNIR A. SHEIKH, RANA BHAGWANDAS AND FAQIR MUHAMMAD KHOKHAR, JJ
Fakhar-ud-Din G. Ebrahim. Senior Advocate Supreme Court and K. A. Wahab. Advocate on-Record (absent) for Appellants (in Civil Appeals Nos.654 and 655 of 1998). Akhtar Ali Mehmood, Advocate Supreme Court and K. A. Wahab, Advocate on-Record (absent) for App
Civil Appeals Nos.654 to 658 of 19.98, decided 25-09-2003.(On appeal from the judgment dated 26 3 1998 passed by High Court of Balochistan in Constitutional Petitions Nos. 467 to 472 of 1997)
MUNIR A. SHEIKH, RANA BHAGWANDAS AND FAQIR MUHAMMAD KHOKHAR, JJ
Fakhar-ud-Din G. Ebrahim. Senior Advocate Supreme Court and K. A. Wahab. Advocate on-Record (absent) for Appellants (in Civil Appeals Nos.654 and 655 of 1998). Akhtar Ali Mehmood, Advocate Supreme Court and K. A. Wahab, Advocate on-Record (absent) for App
Messrs FRIENDSHIP TEXTILE MILLS and others
VS
GOVERNMENT OF BALOCHISTAN and others
Law:
Section:
(a) Qanun e Shahadat (10 of 1984) --- Art.l14 Constitution of Pakistan (1973), Art, 185(3) Leave to appeal, was granted 6y Supreme Court to consider whether; principle of promissory estoppel could be applicable; and whether there could be no estoppel against statute. (b) Balochistan Local Government Ordinance (II of 1980) Ss.68 & 70 Balochistan Local Council (Imposition of Taxes) Rules, 1981, Preamble Notification No.5 32/74(BLGB)AO IV/771 82, dated 2 8 1995 General Clauses Act (X of 1897), S.21 Qanun e Shahadat (10 of 1984), Art.114 Rate of octroi, change of Grievance of petitioner in the Constitutional petition before the High Court was that the Provincial Government levied octroi at a specified rate for a specified period but increased the same by issuing a notification Plea raised by the petitioner was that doctrine of promissory estoppel was applicable High Court in Constitutional jurisdiction dismissed the petition on the ground that there could not be any estoppel against statute Validity Generally the Local Council which was empowered to levy tax on the items mentioned in Schedule, subsequently could also increase or reduce the rate of taxes Provincial Government, in the present case,, in exercise of its administrative power conferred under Balochistan Local Government Ordinance, 1980, issued Notification No.5 32/74(BLGB)AO IV/77I 82, dated 2 8 1995, to grant concession to the mill owners for charging rate of octroi on cotton at the rate of Rs.11 per bale for a period of five years and the same had taken effect Nothing was provided in Balochistan Local Government Ordinance, 1980 and Balochistan Local Council (Imposition of Taxes) Rules empowering the Provincial Government to withdraw the concession already made for a fixed period, therefore, principle of promissory estoppel was applicable Judgment passed by High Court in exercise of Constitutional jurisdiction was set aside and the notification increasing the rate of octroi was declared to be without lawful authority Supreme Court directed the Authorities to charge the octroi at the rate specified in Notification No.5 32/74(BLGB)AO IV/771 82, dated 2 8 1995 Appeal was allowed. Collector of Central…
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