| Case ID |
ec1e8c16-22de-4c16-b2dc-3154e7be9b48 |
| Body |
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| Case Number |
Civil Petition No.86 of 1996 |
| Decision Date |
Aug 22, 1996 |
| Hearing Date |
Jul 30, 1996 |
| Decision |
The court ruled that the demand for octroi duty made by the respondents, including the contractor, was lawful. The court found that the notification by the Government of Balochistan allowed the inclusion of taxes, duties, and penalties in the ad valorem cost for determining octroi. As there was no adequate alternative remedy available to the petitioner, the constitutional petition was deemed maintainable despite the objections raised regarding the lack of prior appeal. Consequently, the petition was dismissed, confirming the legality of the octroi demand. |
| Summary |
In the case of Alhamza Ship Breaking Co. vs Government of Balochistan, the Quetta High Court addressed the issue of octroi duty levied on an imported ship by the local government. The petitioner, Alhamza Ship Breaking Co., challenged the demand made by the octroi contractor, arguing that the calculation of octroi should not include central excise duty. The court examined the West Pakistan Municipal Committee Octroi Rules, 1964, and the relevant notifications issued by the Government of Balochistan. The court ultimately ruled that the inclusion of excise duty in the ad valorem value was justified and that the contractor had the authority to collect octroi as per the law. The decision emphasized the importance of following legal procedures and the implications of governmental notifications on local taxation. This case highlights the complexities of tax law and the need for clarity in the imposition of duties on imported goods, particularly in the context of local governance and fiscal policies. The ruling serves as a significant precedent for future cases involving the calculation of taxes and duties in similar contexts. |
| Court |
Quetta High Court
|
| Entities Involved |
GOVERNMENT OF BALOCHISTAN,
ALHAMZA SHIP BREAKING CO., KARACHI,
Messrs Ziarat Enterprises Octroi Contractor
|
| Judges |
IFTIKHAR MUHAMMAD CHAUDHARY,
JAVED IQBAL
|
| Lawyers |
Zahid Alvi,
Shakeel Ahmad,
Yakub Khan Yousafzai,
Muhammad Fazil Lodhi,
Pervez Tanoli,
Ashraf Khan Tanoli
|
| Petitioners |
ALHAMZA SHIP BREAKING CO., KARACHI
|
| Respondents |
GOVERNMENT OF BALOCHISTAN,
Messrs Ziarat Enterprises Octroi Contractor
|
| Citations |
1997 SLD 526,
1997 MLD 635
|
| Other Citations |
PLD 1976 Kar. 1011,
1996 SCMR 700,
1995 CLC 1809,
PLD 1966 Lah. 492,
PLD 1982 Kar. 653,
PLD 1982 Quetta 19,
PLD 1990 SC 399,
1992 SCMR 710,
Premier Mills Ltd. v. Commissioner of Income-tax (1985) 152 ITR 457
|
| Laws Involved |
West Pakistan Municipal Committee Octroi Rules, 1964,
Central Excise and Salt Act, (I of 1944),
Constitution of Pakistan, 1973
|
| Sections |
48,
216,
225,
226,
12A,
199
|