1987 PLP 2031 (SCMR)
LAHORE MUNICIPAL CORPORATION‑‑Petitioner Versus D.P. EDULJI and 4 others‑‑Respondents
| Citation | 1987 PLP 2031 (SCMR) |
| Forum / Court | High Court |
| Bench Members | Shafiur Rahman, Javid Iqbal and Saad Saood Jan, JJ |
| Parties | LAHORE MUNICIPAL CORPORATION‑‑Petitioner Versus D.P. EDULJI and 4 others‑‑Respondents |
| Primary Law | West Pakistan Municipal Committees (Imposition of Taxes) Rules, 1960‑‑ |
Q1: What are the key laws and sections cited in 1987 PLP 2031 (SCMR)?
This judgment primarily cites: West Pakistan Municipal Committees (Imposition of Taxes) Rules, 1960‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1987 PLP 2031 (SCMR)?
The case was heard and decided by the High Court bench comprising: Shafiur Rahman, Javid Iqbal and Saad Saood Jan, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1987 PLP 2031 (SCMR) (LAHORE MUNICIPAL CORPORATION‑‑Petitioner Versus D.P. EDULJI and 4 others‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ejaz Ahmad Khan, Advocate‑on‑Record for Petitioner (in both the petitions).
- Nemo for Respondents (in both the petitions).
- Date of hearing: 4th August, 1987.
Headnotes / Summary
(On appeals from the orders, dated 29‑6‑1986 of the Lahore High Court in I. C. As. Nos. 116 and 117 of 1986). ‑‑‑R. 4(2)‑‑Constitution of Pakistan (1973), Art. 185(3)‑‑Octroi duty‑‑Enhancement of‑‑Non‑compliance of mandatory provisions of Rules‑‑Consequence of‑‑Municipal Corporation enhancing octroi duty on goods brought by respondents within its limits, without first complying with mandatory provisions, particularly of R.4(2), West Pakistan Municipal Committees (Imposition of Taxes) Rules, 1960‑‑Order declared by High Court to be illegal and unenforceable‑‑Finding of High Court not suffering from any infirmity‑‑Leave to appeal refused.
Judgment & Decree
SAAD SAOOD JAN, J.‑‑ These are two petitions for special leave to appeal from the judgment dated 29‑6‑1986 of a Division Bench of the Lahore High Court dismissing the intra court appeals of the petitioner corporation from the judgment and order dated 19‑5‑86 of a learned Single Judge, whereby enhancement of octroi duty on the goods brought in by the respondents within the limits of the petitioner‑corporation was declared to be illegal and unenforceable. The learned Single Judge and the Division Bench found that before enhancing the duty the petitioner‑corporation had not complied with the mandatory provisions, particularly rule 4(2), of the West Pakistan Municipal Committees (Imposition of Taxes) Rules, 1960. The learned counsel for the petitioner has not been able to show that this finding suffers from any infirmity. In the circumstances, the prayer for leave is refused. M.I. /L‑7/S. Petitions dismissed