INPAKTECH INDUSTRIES (PVT.) LTD. versus GOVERNMENT OF PUNJAB
Punjab District Council Export Tax Rules 1990 R19 Constitution of Pakistan (1973), Article 199 Constitutional application for the maintenance of Goods Exit Tax from the District Council Applicant is exempted from certain items of Goods Exit Tax by the Provincial Government. In this constitutional petition, the applicant of integrity did not contract or claim any relief against the District Council but only challenged the authority of the Provincial Government to exempt some goods from the excise tax revenue. As such, such a case does not need to be referred to arbitration under R19. For the Punjab District Council (Export Tax) Rules, 1990, there is no pending dispute between the District Council and the applicant nor claiming any relief from the applicant under the tax collection agreement between the parties. Under which the applicant has claimed relief through the Constitution. The petition referred to under Article 199 of the Constitution of Pakistan is definitely in the jurisdiction
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