| Case ID |
1373c1f3-600c-4597-bd19-00f14682e0a0 |
| Body |
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| Case Number |
Writ Petition No. 871 of 2012 |
| Decision Date |
May 28, 2015 |
| Hearing Date |
|
| Decision |
The High Court of AJ&K ruled in favor of the petitioner, Habib Bank Ltd, declaring that the demands for a publicity fee were not legally justified. The court found that the notifications and demand notices issued by the non-petitioners were illegal and void ab initio. The court emphasized that the display of the bank's name did not constitute advertisement as defined under the law, and thus the imposed fees were unwarranted. The petitioner was not liable for the payment of taxes under the cited laws, and the court accepted the writ petition, setting aside the impugned notices. |
| Summary |
In the landmark case of Writ Petition No. 871 of 2012, the High Court (AJ&K) addressed the legality of a demand for publicity fees imposed on Habib Bank Limited by the Azad Government of the State of Jammu and Kashmir. The court reviewed the arguments presented by both parties, focusing on the definitions of 'tax' and 'fee' under the Azad Jammu and Kashmir Local Government Act, 1990, and the Interim Constitution Act, 1974. The petitioner contended that the fees demanded were without legal basis and constituted an illegal levy for a service not rendered. The court ultimately ruled that the display of the bank's name at its branches was a statutory obligation and did not equate to advertising, thus rejecting the imposition of the fees. This decision underscores the importance of proper legal procedures in the assessment and collection of taxes and fees, affirming the rights of entities against arbitrary fiscal demands from governmental bodies. |
| Court |
High Court (AJ&K)
|
| Entities Involved |
HABIB BANK LIMITED,
AZAD GOVERNMENT OF THE STATE OF JAMMU AND KASHMIR
|
| Judges |
AZHAR SALEEM BABAR, J
|
| Lawyers |
Barrister Hamayun Nawaz Khan for Petitioner,
Sardar Abdul Sammie Khan Jahandad Khan Mughal and Syed Amjad Ali Shah for non-Petitioner
|
| Petitioners |
HABIB BANK LIMITED through Attorneys
|
| Respondents |
AZAD GOVERNMENT OF THE STATE OF JAMMU AND KASHMIR through Chief Secretary and 8 others
|
| Citations |
2015 SLD 2001,
2015 PTD 1757,
2015 PTCL 850
|
| Other Citations |
1999 PLC -(C.S.) 1173,
2011 MLD 1987,
2008 YLR 1888,
1991 CLC 354,
PLD 1998 Peshawar -26,
PLD 1998 SC (AJK) 17,
2007 CLC 35
|
| Laws Involved |
Azad Jammu and Kashmir Interim Constitution Act, 1974,
Azad Jammu and Kashmir Local Government Act, 1990
|
| Sections |
44,
65
|