| Case ID |
0aaa0ada-4c9a-468a-9d46-3f14281a98b5 |
| Body |
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| Case Number |
W.P. No. 912-A of 2017 |
| Decision Date |
Nov 08, 2017 |
| Hearing Date |
Nov 08, 2017 |
| Decision |
The Peshawar High Court ruled that the Tehsil Council had no authority to impose a tax or fee on the production of stone, sand, and bajri. The petitioner, Ahmed Ali, was found to be operating under a license issued by the Directorate of Industry and Commerce, which was governed by the Mining Concession Rules. The Court held that the notifications imposing taxes were beyond the authority of the Tehsil Municipal Administration as they were not in accordance with the Khyber Pakhtunkhwa Local Government Act. Hence, the Court declared the notifications as without lawful authority and allowed the constitutional petition. |
| Summary |
In the case of W.P. No. 912-A of 2017, Ahmed Ali challenged the legality of tax notifications imposed by the Tehsil Municipal Administration on the transportation of sand and bajri. The Peshawar High Court, presided over by Justices Syed Afsar Shah and Syed Arshad Ali, examined the jurisdictional authority of the Tehsil Council under the Khyber Pakhtunkhwa Local Government Act. The Court found that the activities of the petitioner were regulated under the Mining Concession Rules, thus the Tehsil Council lacked the authority to levy such taxes. This ruling emphasizes the importance of jurisdictional boundaries in local governance and the need for regulatory compliance in tax imposition. Keywords: tax authority, local governance, Khyber Pakhtunkhwa, constitutional jurisdiction, mining regulations, legal compliance. |
| Court |
Peshawar High Court
|
| Entities Involved |
Government of Khyber Pakhtunkhwa,
Tehsil Municipal Administration,
Local Government Board
|
| Judges |
Syed Afsar Shah,
Syed Arshad Ali
|
| Lawyers |
Muhammad Shafiq Tanoli,
Abdur Rehman Qadir
|
| Petitioners |
Ahmed Ali
|
| Respondents |
7 Others,
Tehsil Municipal Administration,
Tehsil Nazim,
Tehsil Ghazi,
District Haripur
|
| Citations |
2019 SLD 426,
2019 CLC 298,
2019 PTD 509,
2019 PLJ 13
|
| Other Citations |
PLD 1997 Lah. 456,
2014 PLC (C.S.) 352,
2014 PLC 297,
PLD 2013 SC 268,
PLD 2004 SC 108,
2007 YLR 2623,
2014 PTD 1345
|
| Laws Involved |
Constitution of Pakistan, 1973,
Khyber Pakhtunkhwa Local Government Act, (XXVIII of 2013),
Limitation Act, 1908
|
| Sections |
199,
25,
42,
Third Schedule,
3
|