| Case ID |
3951697e-188a-49fb-acbc-e8a666fba8c8 |
| Body |
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| Case Number |
Const. Petition No. D-268 of 1989 |
| Decision Date |
Mar 14, 1990 |
| Hearing Date |
|
| Decision |
The Sindh High Court ruled in favor of the petitioners, declaring that the respondents are not entitled to recover export tax on the hides and skins of animals originating from urban areas. The court found that the imposition of such a tax by the District Council was ultra vires and violated Article 151 of the Constitution, which is designed to protect national integration. The court emphasized that the petitioners, who were engaged in the export of hides and skins from urban areas, were wrongfully subjected to tax recovery efforts by the District Council's contractor. The judgment reinforced the principle that local councils do not have the authority to impose export taxes on goods exported from urban areas, as this leads to multiple taxation and contravenes constitutional provisions regarding trade and commerce. |
| Summary |
In the case of Const. Petition No. D-268 of 1989, the Sindh High Court addressed the legality of export tax imposed by the District Council of Sukkur on hides and skins exported from urban areas. The petitioners, involved in the trade of these goods, challenged the authority of the District Council to levy such a tax, arguing that it was unconstitutional and without lawful backing. The court's decision rested on the interpretation of Article 151 of the Constitution of Pakistan, which guarantees the free movement of trade and commerce across the country. The judgment highlighted the distinction between urban and rural areas in terms of tax jurisdiction, ultimately ruling that the District Council's actions were invalid. This case illustrates the ongoing debate over local taxation powers and the protection of economic rights within the framework of Pakistan's constitutional law. Key terms include 'export tax', 'Constitution of Pakistan', 'Sindh High Court', and 'District Council'. |
| Court |
Sindh High Court, Sukkur Bench
|
| Entities Involved |
Not available
|
| Judges |
QAISER AHMAD HAMIDI,
ABDUL RAHIM KAZI
|
| Lawyers |
Mr. Abdul Fateh Malik,
Mr. Arbab KJian Ghoto,
M/s All Aslam Jafferi,
Nizamuddin Balouch,
Mr. Muhammad Siddique Kliaral
|
| Petitioners |
AIJAZ AHAMD and others
|
| Respondents |
DISTRICT COUNCIL, SUKKUR and others
|
| Citations |
2022 SLD 80,
1990 PLJ 246
|
| Other Citations |
1990 MLD 317,
AIR 1962 SC 1406,
1986 CLC 533,
PLD 1989 Karachi 136,
1985 CLC 1843,
PLD 1978 Lahore 387
|
| Laws Involved |
Constitution of Pakistan, 1973
|
| Sections |
151
|