1999 PLP 432 (YLR)
RAZA MUHAMMAD KHAN‑‑‑Petitioner Versus DISTRICT COUNCIL, MUZAFFARGARH through Administrator and others‑‑‑Respondents
| Citation | 1999 PLP 432 (YLR) |
| Forum / Court | Lahore |
| Bench Members | Sh. Abdur Razzaq, J |
| Parties | RAZA MUHAMMAD KHAN‑‑‑Petitioner Versus DISTRICT COUNCIL, MUZAFFARGARH through Administrator and others‑‑‑Respondents |
Q1: What are the key laws and sections cited in 1999 PLP 432 (YLR)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1999 PLP 432 (YLR)?
The case was heard and decided by the Lahore bench comprising: Sh. Abdur Razzaq, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1999 PLP 432 (YLR) (RAZA MUHAMMAD KHAN‑‑‑Petitioner Versus DISTRICT COUNCIL, MUZAFFARGARH through Administrator and others‑‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Muhammad Khalid Alvi for Petitioner.
- Rana Shamshad Ali Khan for Respondent No. 1.
- 5. Conversely the impugned order dated 24‑10‑1998 has been supported by the learned Additional Advocate‑General. His contention is that petitioner has no locus standi to institute this petition, that he estopped by his conduct to file this petition that petition is barred by Rule 19 of Punjab Zila council (Export Tax) Rules, 1990 which provides that any dispute between the parties shall be settled through arbitration. On merits he contended that Government is fully competent to exempt any article from the levy of tax, that exemption has been granted in respect of goods which are to be exported only, as in such cases Export Tax can only be collected once and not twice as law does not permit double taxation, that petition is also not maintainable as the efficacious remedy by tiling an appeal under section 166 of the Punjab Local Government Ordinance, 1979 is available, that rights of the petitioner stand protected in the impugned letter, which contains inter alia 'that the petitioner shall maintain an account of the goods taken out of the territorial jurisdiction of District Muzaffargarh and the respondents Nos.5 and 6 shall be bound for the rendition of account after exporting the goods'. He, thus, submitted that in no way the impugned letter dated 24‑10‑1998 is violative of any provisions of Punjab Local Government Ordinance, 1979. So far as the question of Rule 8 of Punjab Zila Council (Export Tax) Rules, 1990 is concerned, he contended that the same is not applicable in the instant case. On the other hand he referred to clause No. 13 of lease agreement whereby the petitioner has bound himself to abide by the provisions of Punjab Local Government Ordinance, 1979, as well as Lease Rules, 1990, Taxation Rules, 1980 and Goods Exit Tax Rules, 1990, that the petition is also not competent in view of arbitration clause No. 12 embodied in the terms and conditions of lease agreement.
Headnotes / Summary
(a) Punjab Local Government Ordinance (VI of 1979)‑‑‑ ‑‑‑‑Ss.137 & 144‑‑‑Exemption from tax‑‑ Provincial Government is competent to grant any such exemption, in exercise of powers vested in it under S.144, Punjab Local Government Ordinance, 1979, for implementation of the provisions of said Ordinance. (b) Punjab Local Government Ordinance (VI of 1979)‑‑‑ ‑‑‑‑Ss. 166, 139 & 144‑‑‑Punjab Zila Council (Export Tax) Rules, 1990, R.8‑‑‑Constitution of Pakistan (1973), Art. 199‑‑‑Constitu tional petition‑‑‑Maintainability‑‑‑Efficacious remedy‑‑Non‑avoiding of‑‑Effect‑‑Petitioner/ contractor was restrained by respondent/ Authority from collecting octroi tax from exporters‑‑‑Constitutional petition was filed by petitioner/contractor without availing efficacious remedies available to him‑‑ Effect‑‑‑Such a remedy was firstly available in the form of appeal as contemplated by S.166, Punjab Local Government Ordinance, 1979, against the order of the respondent/Authority and secondly an arbitration clause was provided in the agreement between the petitioner/ contractor and the respondent/Authority‑‑‑Where such two efficacious remedies were available to the petitioner/contractor, the Constitutional jurisdiction of High Court could not be invoked. Khadim Nadeem Malik, Addl. A.‑G.
Judgment & Decree
(b) have so declared (with the details of goods) at the time of exit from a Rawangi Mahsool or a bank security in lieu thereof: (c) produce to the Chief Officer or concerned officer of the Council within one month of such exit, the following documents; (i) Customs shipping bill containing the description of goods actually passed through the Naka and for which the deposit of Rawangi Mahsool was made. (ii) Bill of Lading issued by the Shipping/Air Company certifying actual shipment of the goods for which refund is claimed. (d) With a view to ensuring that a person does not claim refund more than once through photocopies he will be required to produce the original document. As the Customs required original document for its rebate purposes, it is proposed to request the Customs to allow an additional 'Local Council Copy' in cases where Rawangi Mahsool (Export Tax) is involved. Your obedient servant, Sd/‑ (Jamshed Husain) Section Officer‑VI for Secretary Local Government. These instructions were further amended vide letter dated 10‑9‑1984 which is as follows:‑‑ GOVERNMENT OF THE PUNJAB, LOCAL GOVERNMENT AND RURAL DEVELOPMENT DEPARTMENT. To, (1) All Directors, Local Government and Rural Development in the Punjab. (2) All the Chairmen, Zila Councils in the Punjab. No.GOVI(LG)1‑23/78(P‑IV), dated Lahore, the 10th September, 1984. SUB: EXEMPTION OF GOODS BEING EXPORTED FROM PAKISTAN TO OTHER COUNTRIES. Reference this Departments circular letter of even number dated 24‑5‑1984 on the subject noted above. (2) The following amendments in the said instructions are hereby made which related to the refund of export tax on the articles which are being exported outside the country:‑‑‑ (i) The exporters may make such payment or furnish a bond or bank guarantee in respect of the articles meant for export outside the country to the satisfaction of Zila Council. (ii) The period of 90 days may be given for claiming refund/settlement of account instead of one month already laid down for the purpose. Sd/‑ (Jamshed Husain) Section Officer‑VI for Secretary Local Government, A perusal of instructions referred above clearly reveal that these have been issued by the Secretary Local Government, who is competent to issue such instructions in exercise of powers vested in him vide section 144 of the Punjab Local Government Ordinance, 1979 for the implementation of the provisions of said Ordinance. If the petitioner feels aggrieved of the letter dates 24‑10‑1998 he has been provided an efficacious remedy in the form of appeal as contemplated by section 166 of Punjab Local Government Ordinance, 1979 which lays down as follows:
166. Appeals.‑‑‑(1) Any person aggrieved by any order passed by a local council or its Chairman (or its vice‑chairman or officer) in pursuance of the Ordinance or the rules or bye‑laws, may appeal to such authority, in such manner and within such period as may be prescribed. (2) Any order passed in appeal shall be final. Again an efficacious remedy has been provided in the agreement vide Circular No.12, which provides an arbitration clause. There being two efficacious remedies available to the petitioner, he cannot invoke the Constitutional jurisdiction of this Court. Accordingly petition is held to be devoid of any force and in dismissed accordingly. Q.M.H./M.A.K./R‑94/L Petition dismissed.