| Case ID |
1a98432c-c062-43f1-9511-f96a9f5fe885 |
| Body |
View case body. Login to View |
| Case Number |
D-3264 of 1993 and D-408 of 1994 |
| Decision Date |
Oct 14, 1998 |
| Hearing Date |
Oct 07, 1998 |
| Decision |
The Sindh High Court ruled that the Town Committee, Digri was charging octroi on an ad valorem basis instead of the required weight basis as per the West Pakistan Municipal Committees Octroi Rules, 1964. The excessive levy of octroi was found to infringe upon the petitioners' rights to freedom of trade as guaranteed under Article 18 and the right to equal protection under Article 25 of the Constitution of Pakistan. The Court directed the Town Committee and the concerned authorities to revise the octroi schedule in accordance with Rule 46 of the Octroi Rules. The Court emphasized the doctrine of equality before the law, mandating fair treatment for all citizens regardless of their locality. The ruling underscored the necessity for local governments to adhere to statutory regulations and protect the rights of citizens against discriminatory practices. |
| Summary |
The case revolved around the legality of the octroi charges imposed by the Town Committee, Digri, which were based on the value of goods rather than their weight, contravening statutory regulations. Petitioners, comprising local businessmen, challenged this practice on grounds of discrimination and violation of fundamental rights as laid out in the Constitution of Pakistan. The Sindh High Court found the Town Committee's practices excessive and unjust, leading to a decision that mandated adherence to the Octroi Rules, ensuring equal treatment under the law for all citizens. This ruling highlights the importance of compliance with legal frameworks in local governance and the protection of citizens' rights. The case is significant for its interpretation of constitutional rights concerning local tax regulations and equitable treatment for all citizens. It serves as a precedent for similar disputes regarding local taxation and enforcement of municipal regulations. |
| Court |
Sindh High Court
|
| Entities Involved |
Government of Sindh,
Town Committee, Digri
|
| Judges |
RANA BHAGWAN DAS, JUSTICE,
GHULAM NABI SOOMRO, JUSTICE
|
| Lawyers |
M.M. Aqil Awan,
Ghulam Hussain Abbasi,
Muneeb Ahmed Khan
|
| Petitioners |
others,
MUHAMMAD SHAFIQ
|
| Respondents |
others,
TOWN COMMITTEE, DIGRI
|
| Citations |
1999 SLD 1218,
1999 PLD 99
|
| Other Citations |
Multiline Associates v. Ardeshir Cowasjee 1995 SCMR 362,
Independent Newspapers Corporation v. Chairman, Fourth Wage Board 1993 SCMR 1533
|
| Laws Involved |
West Pakistan Municipal Committees Octroi Rules, 1964,
Constitution of Pakistan (1973)
|
| Sections |
R. 46,
Art. 18,
Art. 25
|