Legal Case Summary

Case Details
Case ID 14de506e-2856-4071-8e64-241942b778fb
Body View case body.
Case Number C.A. Nos. 305, 306 of 2014
Decision Date Apr 18, 2016
Hearing Date Feb 17, 2016
Decision The Supreme Court ruled that the notification dated 12.12.2012, issued for the installation of weighing apparatus at entry points of Azad Jammu and Kashmir, was declared void ab initio as it lacked lawful authority. The Court emphasized that all actions taken on the basis of this notification were deemed non-existent. The decision underscored the importance of adherence to proper legal procedures and the necessity of publishing notifications in the official gazette to establish their validity. The Court also noted that the local councils held the prerogative to impose taxes, and the actions taken by the government were found to be lacking in transparency and legality.
Summary In the case of M/S. FRIENDS TECHNICAL ENGINEERING ASSOCIATION v. Barrister Syed IFTIKHAR ALI GILLANI, the Supreme Court of Azad Jammu and Kashmir addressed the legality of a notification issued for the installation of weighing apparatus at entry points to enforce taxes on overloaded vehicles. The Court found that the notification was issued without lawful authority, rendering it void ab initio. The judgment highlights the crucial legal principles surrounding the proper issuance and publication of governmental notifications, as well as the authority of local councils in tax matters. This case serves as a significant precedent for future administrative actions and the requisite legal frameworks that must be adhered to by government entities. The ruling also points to the need for transparency and accountability in governmental processes, especially those involving public-private partnerships and financial implications for citizens.
Court Supreme Court (AJ&K)
Entities Involved Azad Government of the State of Jammu and Kashmir, Local Government Board
Judges MUHAMMAD AZAM KHAN, C.J., CH. MUHAMMAD IBRAHIM ZIA, RAJA SAEED AKRAM KHAN, JJ.
Lawyers Sardar Muhammad Rasham Khan, Advocate for Appellant (in C.A. No. 305 of 2014), Raja Sajjad Ahmed Khan, Advocate for Respondents (in C.A. No. 305 of 2014), Syed Shahid Bahar, Advocate for Respondents (in C.A. No. 306 of 2014), Mr. Mansoor Pervaiz Khan, Advocate-General for Appellants (in C.A. No. 306 of 2014), Raja Amjad Ali Khan, Advocate for Appellants (in C.A. No. 306 of 2014)
Petitioners M/S. FRIENDS TECHNICAL ENGINEERING ASSOCIATION, MUZAFFARABAD/RAWALPINDI
Respondents Barrister Syed IFTIKHAR ALI GILLANI, MEMBER AJ&K LEGISLATIVE ASSEMBLY, AZAD JAMMU & KASHMIR, MUZAFFARABAD
Citations 2017 SLD 1273, 2017 PLJ 47
Other Citations 2016 PTD 1675, PLD 1997 SC 32
Laws Involved High Court Procedure Rules, 1984, AJ&K Interim Constitution Act, 1974, AJ&K Local Government Act, 1990, Highways Authority Act, 2007, General Clauses Act, 1897
Sections R. 32(2), S. 44, Ss. 31, 44(7)(h), 45(e & f) & 46, 4, S. 20-A