| Case ID |
1b64d3d1-8ab9-4d08-a6b8-1208e0a73415 |
| Body |
View case body. Login to View |
| Case Number |
C.M. No.2050 of 2012 in Writ Petition No. 177 of 2 |
| Decision Date |
May 17, 2012 |
| Hearing Date |
|
| Decision |
The Lahore High Court dismissed the constitutional petition filed by Messrs Nishat Chunian Limited, challenging the levy of a license fee demanded through an impugned notice by the respondents. The court found that the demand for the license fee was lawful under the Punjab Local Government Ordinance, 2001, as the business of manufacturing textile products fell within its purview. The court held that the earlier petition by the petitioner was disposed of, and the legal position established by the Supreme Court was binding on the petitioner, which rendered the demand notice legally valid. The petitioner failed to prove that the notice was illegal or without lawful authority, leading to the dismissal of the petition with no order as to costs. |
| Summary |
In the case of Messrs Nishat Chunian Limited vs. Province of Punjab, the Lahore High Court addressed the legitimacy of a license fee demand under the Punjab Local Government Ordinance. The petitioner challenged the notice issued for the recovery of professional fees, previously dismissed by the Supreme Court as a binding judgment in rem. The court emphasized the importance of procedural compliance in imposing taxes and fees, reaffirming the District Government's authority under the law. The petitioner failed to establish grounds for the notice's illegality, resulting in the dismissal of the petition, highlighting the legal principles of administrative authority and the binding nature of precedent. Keywords: Punjab Local Government Ordinance, license fee, Supreme Court, legal authority, administrative law, constitutional petition. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
SHUJAAT ALI KHAN, J
|
| Lawyers |
Malik Ahsan Mahmood for Petitioner.,
Ch. Abrar Ahmad and Hafiz Muhammad Naeem for Respondent No.1.,
Rana Shamshad Khan, A.A.-G.
|
| Petitioners |
Messrs NISHAT CHUNIAN LTD. through Chief Officer
|
| Respondents |
PROVINCE OF PUNJAB through Secretary, Local Government and 2 others
|
| Citations |
2013 SLD 623,
2013 CLC 34
|
| Other Citations |
2000 YLR 2683,
PLD 1969 SC 322,
PLD 2009 Lah. 449,
1989 SCMR 2044,
PLD 2007 SC 681,
PLD 2012 Lah. 52,
Writ Petition No.13784 of 2008,
2005 SCMR 499,
PLD 2010 SC 483,
2010 CLC 1666,
2000 CLC 661,
PLD 1987 SC 145
|
| Laws Involved |
Punjab Local Government Ordinance (XIII of 2001),
Civil Procedure Code (V of 1908),
Punjab Local Government (Fee for Licensing and Permits and Licensing of Professions and Vocations) Rules, 2002
|
| Sections |
SixthSched,para44,
O.XXIX,R.1,
3(iii)(f)
|