Case ID |
22cdc164-81f8-4146-95bc-3c2ddda6a12f |
Body |
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Case Number |
D-3585 of 2012 |
Decision Date |
Oct 03, 2013 |
Hearing Date |
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Decision |
The petition was dismissed by the Sindh High Court. The petitioners challenged the legality of the entry fee imposed by the local government on cattle entering the market. The court found that there was no valid gazette notification abolishing the entry fee and that the fee was being collected pursuant to an existing gazette notification that authorized the District Municipal Corporation to impose such a fee. The court noted that the petitioners failed to provide evidence of any exemption from the fee and upheld the authority of the local government to collect the tax. The petitioners were further advised that they could raise their objections regarding the levy in a separate petition. |
Summary |
The case revolves around a constitutional petition filed by Muhammad Rasheed against the Government of Sindh regarding the imposition of an entry fee for cattle entering a local market. The petitioners argued that the fee was abolished according to an advertisement published by the local government. However, the court determined that there was no formal gazette notification supporting this claim, and thus the imposition of the fee was valid. The decision emphasizes the importance of formal legal processes in the imposition of local taxes and the necessity for petitioners to provide substantial evidence when challenging such fees. This case highlights key issues related to local governance, taxation authority, and the rights of business owners within municipal jurisdictions. It serves as a precedent for similar cases involving local government taxation and the responsibilities of municipal authorities to follow due process when imposing fees. |
Court |
Sindh High Court
|
Entities Involved |
Not available
|
Judges |
AQEEL AHMED ABBASI,
MUHAMMAD JUNAID GHAFFAR
|
Lawyers |
Not available
|
Petitioners |
MUHAMMAD RASHEED
|
Respondents |
GOVERNMENT OF SINDH through Secretary Local Government Department,
District Municipal Corporation,
Karachi Municipal Corporation,
Messrs Shahbaz Enterprises
|
Citations |
2014 SLD 1339,
2014 YLR 80
|
Other Citations |
Not available
|
Laws Involved |
Sindh Local Government (Local Fund Imposition of Taxes) Rules, 2001,
Constitution of Pakistan
|
Sections |
R.7,
Art.199
|