WALI JAN HABIB JAN versus DISTRICT COUNCIL, CHAGAI
Balochistan Local Councils District or District Tax Rules 1994 RR 2 (h) and 12 (1) (2) Constitution of Pakistan (1973), Article 199 Constitutional petition of district tax applicants demanded that the authority impose district tax There is no legal right to do so. Under section 2 (h) of the Balochistan Local Councils District / District Tax Rules 1994, goods exported from Iran to Pakistan will mean export from the boundaries of the District Council, thus the point of export of goods within the boundaries of the District. Must be where the goods were taken outside the boundary of the applicant, he did not export any goods from the boundaries of the relevant district, but the applicant owned goods, from Iran to Pakistan on customs duty under customs department authority. Was being exported, under the circumstances, there is no legal obligation to collect the district tax on the applicant's goods
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