| Case ID |
03f7def6-0ef3-46a0-b375-ee7962823443 |
| Body |
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| Case Number |
Writ Petition No. 5182 of 1999 |
| Decision Date |
May 05, 1999 |
| Hearing Date |
|
| Decision |
The Lahore High Court disposed of the writ petition with conditions regarding the verification of bank guarantees and the proof of export. The Court acknowledged the serious allegations regarding the genuineness of bank guarantees and directed that the bank guarantees should be in favor of the contractor, who would have the liberty to verify their genuineness before clearing consignments. Furthermore, the decision provided that bank guarantees could only be encashed after 90 days and required the submission of proof of export to the Taxation Officer of the Zila Council. The Court emphasized the importance of ensuring that the documents presented were not fake and that both parties would have the opportunity to contest the authenticity of the documents presented. The order reinforced the regulatory framework governing the exemption from the Exit Tax and highlighted the responsibilities of the contractor in verifying claims made by exporters. |
| Summary |
The case of Rab Nawaz vs. Zila Council, District Sheikhupura revolves around the legality of the directions issued by the Zila Council regarding the release of goods by a contractor without payment of Exit Tax, contingent upon a bank guarantee. The petitioner, Rab Nawaz, contested the authority of the Zila Council, arguing that the exemptions from the Exit Tax were only applicable to goods exported by charitable institutions. The court analyzed the provisions of the Punjab Local Government Ordinance, 1979, and concluded that the authorities had the power to exempt certain goods from the Exit Tax upon conditions. The court laid down conditions for verifying the genuineness of bank guarantees and required that exporters prove their claims of export within specified timelines. This case underscores the intersection of local government regulations and constitutional law, particularly concerning tax exemptions and procedural fairness in administrative directives. |
| Court |
Lahore High Court
|
| Entities Involved |
Government of Punjab,
Inpak Tech Industries (Pvt.) Ltd.
|
| Judges |
IHSANULHAQ CHAUDHRY, J
|
| Lawyers |
Nasim Sabir Ch.,
Muhammad Hussain,
Ali Ahmad Awan,
Raja Salman Akram
|
| Petitioners |
RAB NAWAZ
|
| Respondents |
others,
ZILA COUNCIL, DISTRICT SHEIKHUPURA
|
| Citations |
2000 SLD 2101 = 2000 CLC 1972
|
| Other Citations |
Inpak Tech Industries (Pvt.) Ltd. v. Government of Punjab 1998 MLD 1383,
1996 CLC 1970
|
| Laws Involved |
Punjab Local Government Ordinance, 1979,
Punjab Zila Councils (Export Tax) Rules, 1990,
Constitution of Pakistan, 1973
|
| Sections |
5.139,
R.8,
Art. 199
|