P L D 2006 Lahore 307 (PLP)
MUHAMMAD ARSHAD — Petitioner Versus TOWN MUNICIPAL ADMINISTRATION, NISHTAR TOWN, LAHORE through Nazim and another — Respondents
| Citation | P L D 2006 Lahore 307 (PLP) |
| Forum / Court | High Court |
| Bench Members | N/A |
| Parties | MUHAMMAD ARSHAD — Petitioner Versus TOWN MUNICIPAL ADMINISTRATION, NISHTAR TOWN, LAHORE through Nazim and another — Respondents |
| Primary Law | Stamp Act (II of 1899) |
Q1: What are the key laws and sections cited in P L D 2006 Lahore 307 (PLP)?
This judgment primarily cites: Stamp Act (II of 1899) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case P L D 2006 Lahore 307 (PLP)?
The case was heard and decided by the High Court bench comprising: N/A.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: P L D 2006 Lahore 307 (PLP) (MUHAMMAD ARSHAD — Petitioner Versus TOWN MUNICIPAL ADMINISTRATION, NISHTAR TOWN, LAHORE through Nazim and another — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Asadullah Siddiqui for Petitioner.
- Ch. Muhammad Sadiq; Additional Advocate-General.
- 2. I have heard the learned counsel for the petitioner and learned Additional Advocate-General, besides examination of report/parawise comments by respondent No.1. Controversy which hinges for determination is as to whether stamp duty payable under Article 5(ccc) of Sched. I of Stamp Act, 1899, as amended by the Punjab Finance Act, 1997 (Act IX of 1997) payable to a "local council" can be recovered by Tehsil Municipal Administration (respondent No.1). Besides, under section 196(2) of the Punjab Local Government Ordinance, 2001 fees payable to a "local council" which were not inconsistent with any of the provisions of Ordinance, 2001 were to continue to be paid and were to remain in force, section 180 of the same enactment, provides succession of properties, assets and liabilities of the "local councils" namely Metropolitan Corporations; Municipal Corporations; District Councils; Municipal Committees; Town Committees, established under Punjab Local Government Ordinance, 1979 by the City District Government in case of Metropolitan Corporations and Tehsil Municipal Administrations in case of Municipal Corporations etc. Similarly, according to Second Schedule, Part IV to the Ordinance, 2001, levy of tax on transfer of immovable property by the Town Council, could be recovered by it, under Rule 18(3) of the Punjab Local Government (Auction of Collection Rights) Rules, 2003. Collective study of all these provisions left no shadow of doubt that stamp duty payable to the "local council" as per Article 5 (ccc) of Schedule I of Stamp Act, 1899, as amended up to date, could be recovered by respondent No.1 and the same cannot be A avoided solely on the ground that no corresponding amendment in this provision of law has been made by substituting TMA in place of "local council". For all intents .and purposes TMA is the successor of "local council" and can lawfully recover the fees, debts and other dues payable by the contractors.
Headnotes / Summary
Sched. I, Art. 5(ccc) [as amended]
Punjab Local Government Ordinance (XIII of 2001), S.180 & Second Schedule, Part-IV
Punjab Local Government (Auction of Collection Rights) Rules, 2003, R.18(3)
Constitution of Pakistan (1973), Art.199
Constitutional petition
Stamp duty payable to the "local council" as per Art.5 (ccc) of Sched. I of the Stamp Act, 1899 (as amended), could be recovered by "Tehsil Municipal Administration" and the same cannot be avoided solely on the ground that no corresponding amendment in this provision of law has been made by substituting "Tehsil Municipal Administration" in place of "local council"
To all intents and purposes "Tehsil Municipal Administration" is the successor of "local council" and can lawfully recover the fees, debts and other dues payable by the contractors.
Judgment & Decree
MUHAMMAD MUZAMMAL KHAN, J.
Petitioner was awarded a contract for collection of Tax on transfer of Immovable Property by Tehsil Municipal Administration, Nishtar Town, Lahore (respondent No.1) with a bid of Rs.8,00,50,000 for a period of seven months with effect from 1-12-2004 to 30-6-2005 and he in this capacity filed instant constitutional petition, to avoid demand by respondent No.1 to pay stamp duty on the lease amount, equivalent to fifty paisas for every hundred rupees or part thereof on the ground that by virtue of amendment in section 22-A of the Stamp Act, 1899 as per the Punjab Finance Act, 1997, he was only liable to pay the stamp duty to the "local council" which has already been abolished/dissolved at the strength of section 196 of the Punjab Local Government Ordinance, 2001 and that T.M.A. (respondent No.1) has no right to recover this stamp duty.
2. I have heard the learned counsel for the petitioner and learned Additional Advocate-General, besides examination of report/parawise comments by respondent No.1. Controversy which hinges for determination is as to whether stamp duty payable under Article 5(ccc) of Sched. I of Stamp Act, 1899, as amended by the Punjab Finance Act, 1997 (Act IX of 1997) payable to a "local council" can be recovered by Tehsil Municipal Administration (respondent No.1). Besides, under section 196(2) of the Punjab Local Government Ordinance, 2001 fees payable to a "local council" which were not inconsistent with any of the provisions of Ordinance, 2001 were to continue to be paid and were to remain in force, section 180 of the same enactment, provides succession of properties, assets and liabilities of the "local councils" namely Metropolitan Corporations; Municipal Corporations; District Councils; Municipal Committees; Town Committees, established under Punjab Local Government Ordinance, 1979 by the City District Government in case of Metropolitan Corporations and Tehsil Municipal Administrations in case of Municipal Corporations etc. Similarly, according to Second Schedule, Part IV to the Ordinance, 2001, levy of tax on transfer of immovable property by the Town Council, could be recovered by it, under Rule 18(3) of the Punjab Local Government (Auction of Collection Rights) Rules, 2003. Collective study of all these provisions left no shadow of doubt that stamp duty payable to the "local council" as per Article 5 (ccc) of Schedule I of Stamp Act, 1899, as amended up to date, could be recovered by respondent No.1 and the same cannot be A avoided solely on the ground that no corresponding amendment in this provision of law has been made by substituting TMA in place of "local council". For all intents .and purposes TMA is the successor of "local council" and can lawfully recover the fees, debts and other dues payable by the contractors.
3. For the reasons noted above, no case for interference in constitutional jurisdiction was made out, hence this petition being devoid of merits, is dismissed. M.B.A./M-147/L???????????????????????????????????????????????????????????????????????????????? Petition dismissed.