| Case ID |
1498ca08-fc9b-4499-a4f4-d661c8fb6621 |
| Body |
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| Case Number |
C.P. No. 104/1996 |
| Decision Date |
Jun 01, 1998 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the petition filed by Bawany Metals Limited against the judgment of the High Court of Balochistan. The court upheld the High Court's decision that the imposition of octroi by the Hub Town Committee was valid and did not violate any exemptions granted by the Federal Government. The court clarified that the value of the goods for octroi purposes includes customs duties and that exemptions under federal notifications do not preclude the provincial authorities from levying such taxes. The decision emphasizes the distinction between federal exemptions and provincial taxation powers, particularly in the context of local government regulations. |
| Summary |
The case of Bawany Metals Limited vs. Hub Town Committee revolves around the legality of octroi imposition on imported goods by the local government. The petitioner contended that exemptions granted by the Federal Government on customs duties should extend to octroi. However, the Supreme Court clarified that such exemptions do not impact the ad valorem value for octroi purposes. The ruling underscores the authority of provincial governments to impose taxes like octroi, irrespective of federal exemptions, thus reinforcing the principle of local governance in tax matters. This case is significant in understanding the interplay between federal and provincial taxation powers, particularly in the context of local government ordinances. Keywords: octroi, customs duty, federal exemptions, provincial taxation, local governance. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD BASHIR,
JEHANGIRI,
SH. IJAZ NISAR
|
| Lawyers |
Abdul Haleem Pirzada,
Raja Abdul Ghafoor,
Ch. Muhammad Nasir Ahmad,
M.A. Zaidi
|
| Petitioners |
Bawany Metals Limited
|
| Respondents |
another,
HUB TOWN COMMITTEE
|
| Citations |
1998 SLD 804,
1998 SCMR 1944
|
| Other Citations |
Not available
|
| Laws Involved |
West Pakistan (Town Committees) Octroi Rules, 1964,
Customs Act (IV of 1969),
Balochistan Local Government Ordinance (II of 1980)
|
| Sections |
25,
25-B,
137(2),
70
|