2007 PLP 1765 (MLD)
ABDUL KHALIL KHAN — Petitioner Versus CITY DISTRICT GOVERNMENT (DEFUNCT K.M.C.) and 3 others — Respondents
| Citation | 2007 PLP 1765 (MLD) |
| Forum / Court | Karachi |
| Bench Members | N/A |
| Parties | ABDUL KHALIL KHAN — Petitioner Versus CITY DISTRICT GOVERNMENT (DEFUNCT K.M.C.) and 3 others — Respondents |
| Primary Law | Constitution of Pakistan (1973) |
Q1: What are the key laws and sections cited in 2007 PLP 1765 (MLD)?
This judgment primarily cites: Constitution of Pakistan (1973) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2007 PLP 1765 (MLD)?
The case was heard and decided by the Karachi bench comprising: N/A.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2007 PLP 1765 (MLD) (ABDUL KHALIL KHAN — Petitioner Versus CITY DISTRICT GOVERNMENT (DEFUNCT K.M.C.) and 3 others — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Abdul Qadir Khan for Petitioner.
- Manzoor Ahmed for Respondents Nos. 1 to 3.
- Ch. Muhammad Rafique Rajori Addl. A.-G. for Respondents.
- S. Ziauddin Nasir for Respondents Nos. 5, 6 and 8.
- Nemo for Respondent No. 7.
- On the other hand, Mr. Manzoor Ahmed, learned counsel for respondents Nos. 1 to 3, contended that KPT warehouses in East and West Wharf were part of the port area and did not fall within the local limits of the respondent No.1.
Headnotes / Summary
Art.199
Constitutional petition
Auction of goods stored at bonded warehouses
Petitioner had purchased .certain goods in open auction stored in bonded warehouses
At the time of purchase of goods, officers of the City District Government demanded payment of octroi
Petitioner apparently made payment under protest and moved High Court for direction for refund of amount so paid
Contention of petitioner was that goods in question were purchased from within the local limits of the City District Government and had not been imported by petitioner for consumption, use or sale inter se
Question whether a `wharf' fell within the `Municipal .limits', was an intricate question of fact which should not ordinarily be undertaken in constitutional jurisdiction
Mere fact that goods were stored in bonded warehouses, would show that to taxes and duties had been paid thereon at the time of their auction
Octroi was payable on such goods irrespective of the question whether they had been imported into the municipal limits, whether from abroad or from place outside such limits within Pakistan; under no circumstances could the liability to pay octroi be avoided.
Judgment & Decree
The petitioner had purchased certain goods in open auction stored at bonded warehouses at East and West Wharf, Karachi, most of which were auctioned by Customs Authorities. At the time of purchase of goods between March, 1990- to March, 1993, the officers of the respondent No.1 demanded payment of octroi (which was then leviable) to be extent of Rs.1,14,
06. The petitioner apparently made the payment under protest and has moved this-Court for a direction for refund of the amount so paid. The petitioner's basic contention appears to be that the goods in question were purchased from within the local limits of the respondent No.1 and had not been imported by the petitioner for consumption, use or sale therein. On the other hand, Mr. Manzoor Ahmed, learned counsel for respondents Nos. 1 to 3, contended that KPT warehouses in East and West Wharf were part of the port area and did not fall within the local limits of the respondent No.1. However, without entering into this controversy we may mention that in Karachi Municipal Corporation v. Harjina State Chemical (Pak.) Ltd. and others (1998 SCMR 1259), the Hon'ble Supreme Court has held that the question whether a wharf falls within [he municipal limits is an intricate question of fact which should not ordinarily be undertaken in constitutional jurisdiction. In any event the mere fact that the goods were stored in bonded warehouses shows that no taxes and duties had been paid thereon at the tune of their auction. Octroi was indeed payable on such goods irrespective of the question whether they had been imported into the municipal limit whether from abroad or from place outside such limits within Pakistan. Therefore, under no circumstances could be the liability to pay octroi be avoided. In view of the above, we find no force in this petition and would dismiss the same. H.B.T./A-90/K Petition dismissed.