2000CLC3 (PLP)

‑‑‑‑S. 137‑‑‑Constitution of Pakistan (1973), Art.199‑‑‑Constitutional petition‑‑ Imposition of octroi duty‑‑‑Petitioner had challenged imposition of octroi duty on imported material, firstly on ground that Mill of the petitioner was not situated within limits of Town Committee concerned and secondly that items so imported were used in the process of printing of cloth as well as its bleaching which cloth later on, in the processed form, was sent out of the limits of Town Committee‑‑‑Evidence on record had proved that Mill was situated within limits of Town Committee concerned and that imported material was being used in the Mill, products of which were exported out of Town Committee in processed form‑‑‑Authority, in circumstances, was competent to levy and recover octroi duty on material imported by the Mill. Nemo for Petitioner. Ali Ahmad Awan for Respondents. Petitioner through this Constitutional petition has challenged the imposition of octroi duty on the material imported for its use in the mill. Challenge has been made firstly on the ground that the petitioner mill is not situated within the limits of the Town Committee Khurrianwala and secondly the items so imported are used in the process of printing of the cloth as well as its bleaching which cloth later on in the processed form is sent out of the limits as such the octroi duty would not be leviable. I have gone through the contents of this writ petition alongwith the reply submitted by respondent No. l Town Committee, Khurrianwala. It is reflected from the report of the respondent as well as from the contents of this A writ petition that the petitioner imports material which is used for processing i.e. bleaching, dying and printing the cloth. Thereafter, it is exported out of the limits of the Town Committee in the processed form. This shows that the material so imported is used in the mill as such the Town Committee Khurrianwala is competent to levy and recover tax _ it is also reflected from the report that the mill of the petitioner is situated in Square No. 13 of Chak No.76 which area is within the jurisdiction of the Town Committee. In this regard learned counsel has placed a gazette notification issued by the Secretary Local Government and Rural Development, dated 2‑10‑1989 from which it is reflected that Square No.13 of Chak No.76/EB falls within the local limits of the respondent Town Committee. In these circumstances, I do not find it a fit case for interference in this factual controversy in the exercise of my Constitutional jurisdiction and dismiss this petition in limine. H.B.T./F‑105/L Petition dismissed.