MANZOOR ALI SHAH versus PUNJAB HIGHWAY AUTHORITY
Constitution Pakistan 1973 Article 9 Constitution of Pakistan (1973), Article 199 Recovery of Toll Taxes The issuance of receipts with the appropriate number was held that the contractor was not bound by the terms of the contract to maintain proper tax collection accounts. That is, the Punjab Local Councils (Lease) Rules, 1990, had obliged the leaseholder to maintain the account of taxes, rates, tolls, cesses, etc., in the form prescribed by the local councils and such account. The Chairman will be open for inspection by the Chief Officer. , Such as a taxation officer or an officer authorized by the Local Council, such record shall be referred to the Local Council at the end of the lease period; the Local Councils Punjab Highways Authority. Etc. was under the legal obligation to maintain proper accounts. Which the public lucre had obtained from the government or authority or the local council to collect and collect taxes from the public. To maintain proper accounts of its receipts and to produce it for inspection for persons authorized under the relevant law. Despite the fact that the government received the bid amount according to the agreement, the contractor was not deprived of the responsibility of maintaining proper accounts. Receipts / Receipts Recipients will have to receive / under the relevant law the Government Authority or Local Council will have the responsibility to ensure that the Authority is instructed to issue the numbers properly and the appropriate account by the competent / contractor. Be maintained.
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