1994 PLP 143 (CLC)

‑‑‑‑S. 157‑‑‑Punjab Local Government Octroi Rules, 1964, Rr. 83 & 84‑‑ Directions to Authority challenged‑‑‑Order of Government whereby Chairman of Authority was directed to exempt respondent‑Company from Octroi Duty for temporary retention of goods of Company in the area of Municipal Committee, was challenged by Authority on ground that goods were brought by Company within limits of Municipal Committee in raw shape for purpose of exporting goods in changed finished shape‑‑‑Ground urged by Authority was repelled as Government was fully competent to issue directions to Local Councils to take such action within such period as may be specified and necessary for carrying out purpose of the Ordinance‑‑‑If Authority would not comply with directions issued by Government, Government would be fully competent to take such steps as it may deem fit for giving effect to directions and to recover expenses from Authority. Malik Muhammad Akram Khan Awan for Petitioner. This petition under Article 199 of the Constitution of the Islamic Republic of Pakistan challenges the order dated 8‑7‑1992, passed by Secretary to the Government of the Punjab, Local Government and Rural Development Department, whereby the Chairman of the Municipal Committee, Bhakkar, petitioner herein, was directed to exempt M/s. Shamsi Industries (Pvt.) Limited, Lahore, respondent No.l herein, from octroi duty for temporary retention of their goods in the Municipal Committee, Bhakkar, under rules 83(e) and 84, Chapter XI of the Punjab Local Government Octroi Rules, 1964.

2. The grievance of the petitioner is that respondent No.l was entitled to exemption of octroi duty under Rule 83 of the Municipal Committees Octroi Rules, 1964, if the goods were temporarily retained and taken out of the limits of the Municipal Committee in original shape, whereas the articles are brought within the limits of Municipai Committee in raw shape for the purpose of washing, dyeing, cutting and after finishing are packed into bundles within the municipal limits of Municipal Committee, Bhakkar, for the purpose of exporting the goods in changed finished shape, therefore, the respondent was not entitled to exemption of octroi duty.

3. The contention is devoid of any force. The impugned order was passed after thorough examination of the case, which needs no interference in these proceedings. Suffice it to say that under section 157(1) of the Punjab Local Government Ordinance, 1979, the Government is fully competent to issue directions to the local councils or committees to take such action within such period as may be specified and necessary for carrying out the purpose of the ordinance. If the petitioner does not comply with the directions issued by the Government, the Government will be fully competent to take such steps as it may deem fit for giving effect to the directions and to recover the expenses from the Municipal Committee, Bhakkar, for the expenses that may be incurred in connection t:ierewith as contemplated by subsection (2) of section 157 of the Punjab Local Government Ordinance, 1979. The writ petition is misconceived and is ex facie frivolous. Resultantly it fails and is hereby dismissed in limine. A copy of this order be sent to respondent No.3. H.B.T./C‑29/1, Petition dismissed.