2002 PLP 1589 (YLR)
RIFFAT ABBAS‑‑‑ Petitioner Versus DIRECTOR, EXCISE AND TAXATION, LAHORE REGION, LAHORE and another‑‑‑Respondents
| Citation | 2002 PLP 1589 (YLR) |
| Forum / Court | Lahore |
| Bench Members | Jawwad S. Khawaja, J |
| Parties | RIFFAT ABBAS‑‑‑ Petitioner Versus DIRECTOR, EXCISE AND TAXATION, LAHORE REGION, LAHORE and another‑‑‑Respondents |
| Primary Law | West Pakistan Motor Vehicles Taxation Rules, 1959‑‑‑ |
Q1: What are the key laws and sections cited in 2002 PLP 1589 (YLR)?
This judgment primarily cites: West Pakistan Motor Vehicles Taxation Rules, 1959‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 1589 (YLR)?
The case was heard and decided by the Lahore bench comprising: Jawwad S. Khawaja, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 1589 (YLR) (RIFFAT ABBAS‑‑‑ Petitioner Versus DIRECTOR, EXCISE AND TAXATION, LAHORE REGION, LAHORE and another‑‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Tafazzal Haider Rizvi for Petitioner.
- Zahid Aslam Khan, A.A.‑G. with Nizam Din, Inspector, Excise and Taxation, Lahore for Respondents.
Headnotes / Summary
‑‑‑R. 6‑‑‑Constitution of Pakistan (1973), Art. 199‑Constitutional petition‑‑‑Motor Vehicles Tax‑‑‑Exemption‑‑‑Pakistan Anti -Narcotics Board purchased vehicles in open auction and the vehicles were exempted from payment of motor vehicles tax‑‑ Contention of the Board was that the vehicles in question were not used for commercial purposes and a certificate under R.6 of Motor Vehicles Taxation Rules, 1959 was furnished to the Authorities‑‑ High Court directed the Authorities to verify the certificate and if the vehicles were not in commercial use, the Authorities would allow the exemption set out in R.6 of Motor Vehicles Rules, 1959‑‑ Constitutional petition was disposed of accordingly.
Judgment & Decree
Tafazzal Haider Rizvi for Petitioner. Zahid Aslam Khan, A.A.‑G. with Nizam Din, Inspector, Excise and Taxation, Lahore for Respondents. The two vehicles in question, purchased by the petitioner at an open auction, were owned by the Pakistan Anti- Narcotics Board. Learned counsel contends that under rule 6 of the Motor Vehicles Tax Rules, the said Board was exempt from payment of token tax on the said vehicles. This contention does appear to be supported by the contents of rule 6 aforesaid.
2. Learned counsel for the respondent- Department states that the exemption is only available if the vehicles in question were used for non‑commercial purposes. This, according to him, requires factual determination.
3. Learned counsel for the petitioner contends that a certificate issued by the Pakistan Anti‑Narcotics Board confirming that the vehicles in question were not used for commercial purposes, has been furnished to the respondent‑Department although it is not on the file of this petition.
4. In the circumstances, the petitioner should produce the requisite certificate before the respondent‑Department. The Department shall thereupon proceed to verify the certificate and if indeed the vehicles were not in commercial use, shall proceed to allow the exemption set out in rule 6 or the Motor Vehicles Tax Rules. The needful shall be done by the respondent -department within thirty days from the date the requisite certificate is provided to it by the petitioner.
5. This petition is disposed of with the above directions. Q.M.H./M.A.K./R‑117/L Order accordingly.