2008 PLP 1889 (YLR)

SH. HAKIM ALI, J.

Facts in brevity, to the filing of this writ petition are that Tehsil Municipal Administration Rahim Yar Khan had got published a Gazette Notification No.8956, dated 18-5-2006, in the Punjab Gazette, Lahore, Thursday, August 24, 2006. At Page 699 of this Gazette, the following sentences with the heading of:-- and there-under at serial No.1 under the title of are found. Aggrieved from this publication of imposition/levy of fee, the writ petitioner has filed the instant writ petition by submitting that according to Second Schedule Part-III, Item No.6 of the Punjab Local Government Ordinance, 2001, Tehsil Municipal is authorized/empowered to levy fee on the advertisement other than radio, television and billboards. Elaborating the arguments, learned counsel for the writ petitioner submits that the above-noted levy of fee by the Tehsil Municipal Administration, Rahim Yar Khan on billboards is without power and jurisdiction and the Tehsil Municipal Administration is not authorized to impose or recover this fee. He also refers to the Punjab Gazette Extra Ordinary, 17th April, 2004, of Tehsil Municipal Administration, Rahim Yar Khan which had notified that fee would not be charged from radio, television and billboards but in the instant Gazette, the above-noted imposition of fee has been illegally made.

2. Replying to it, learned counsel for Tehsil Municipal Administration states that according to clause (g) of clause (1) of section 54 of the Punjab Local Government Ordinance, 2001, the Tehsil Municipal Administration has got the power to recover fee upon affixation of signboards and advertisement. He adds that according to clauses (g), (I) and (m), of the above-noted section the Tehsil Municipal Administration has got power to propose taxes, cesses, user fees etc, and collect taxes, fees, rates, rents etc. section 116 of the afore-mentioned Ordinance of 2001, has conferred power upon a Council to levy taxes and fee etc. which are specified in the Second Schedule appended to the Ordinance. Learned counsel further submits that in fact, Tehsil Municipal Administration is not charging fee upon billboards, but is going to charge these fees for advertisement made through signboards and for the Board provided for- publicity. As signboards are included in publicity boards, therefore, levy of fee is legal. The boards which are attached with outer wall of an office/house are called billboards. So these are excluded from the domain of power of Tehsil Municipal Administration and not the publicity boards; which are not noted in the Punjab Gazette of August 24th, 2006.

3. After considering the arguments of all the learned counsel and from the perusal of record, it is made clear that the law is explicit on this point that according to Section 116 of the Punjab Local Government Ordinance, 2001, the Tehsil Municipal Administration has got the power to levy the tax, fee which is specified in the Second Schedule appended to the aforesaid Ordinance. In Part-III of Second Schedule, the taxes/fees which are levied by the Tehsil Council are enumerated. Item No.6 of the aforesaid Part-III has categorically provided that Tehsil Municipal Administration can charge and collect fee upon advertisement as it falls within the domain and jurisdiction of Tehsil Council but not through television and billboards. The words of the Notification which have already been noted in. the heading are repeated which are important to import the notification of Tehsil Municipal Administration. therefore, this heading has clearly provided power and jurisdiction to Tehsil Municipal Administration to collect fees on billboards also which is illegal and ultra vires to the power conferred by the Statute. Therefore, the notification to this extent is declared illegal. Consequently, it is held that Tehsil Municipal Administration, Rahim Yar Khan has got no power to levy fee on billboards. As regards, which is billboard, that is not the subject-matter of controversy of this writ petition. Therefore, I do not want to enter into it. The writ petition is accordingly accepted in the above noted terms. H.B.T./S-19/L Order accordingly.