| Case ID |
41c65259-ee8f-40d2-beb8-5696300035a6 |
| Body |
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| Case Number |
Civil Appeals Nos.531-K to 534-K of 1990 |
| Decision Date |
Dec 17, 1992 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the appeals filed by the Union Council, stating that the High Court's interpretation of 'jurisdiction' concerning the levy of octroi tax was correct. The Court affirmed that the Union Council could not impose tax within an urban area as per the provisions of the Sindh Local Government Ordinance. The notification issued by the Union Council for levying octroi was declared without lawful authority and of no legal effect. The Court upheld the view that the areas in question were urban, thus outside the Union Council's taxing jurisdiction. |
| Summary |
This case centers on the authority of the Union Council of Deh Gujro to impose octroi tax in areas designated as urban under the Sindh Local Government Ordinance, 1979. The Supreme Court of Pakistan, in its decision dated December 17, 1992, reviewed the interpretation of 'jurisdiction' as applied by the High Court of Sindh. The Court found that the Union Council's actions were not valid as the areas were classified as urban, thus falling outside their taxing authority. The case highlights the importance of understanding the legal definitions of urban and rural areas, as well as the jurisdictional limits imposed by local government laws. The decision reinforces the principle that local councils cannot levy taxes in urban areas where they lack jurisdiction, ensuring compliance with established laws. The ruling serves as a significant precedent in municipal governance and taxation law, particularly in the context of local government authority in Pakistan. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Karachi Development Authority
|
| Judges |
SHAFIUR RAHMAN,
ABDUL SHAKURUL SALAM,
AJMAL MIAN
|
| Lawyers |
Mr. J. H. Rahimtoola,
Mr. Nasim Farqui,
Mr. Kunwar Mukhtar,
Mr. Khalilur Rahman
|
| Petitioners |
M/s. BABA CORPORATION (PVT.) LTD
|
| Respondents |
UNION COUNCIL, DEH GUJRO
|
| Citations |
1993 SLD 606 = 1993 SCMR 596
|
| Other Citations |
Not available
|
| Laws Involved |
Sindh Local Government Ordinance (XII of 1979),
Karachi Development Authority Order (5 of 1957)
|
| Sections |
8(2),
12
|