WATER AND POWER DEVELOPMENT AUTHORITY versus ADMINISTRATOR, DISTRICT COUNCIL, SWABI
NWFP Local Government Ordinance 1979 Section 135 Regulations of the North West Frontier Province Local Councils (Implementation of Taxes), Pakistan's Constitution of 1980 (1973), Arts 165 and 1991 Constitutional petition exempt from taxing certain government property tax and educational cess contractors. The Waiver and Authority (WAPDA) claimed exemption from such taxes under Article 1765 of the Constitution, the contractor's assignment was to do construction work for which the contractor had to arrange the equipment for the construction and equipment on his own. The contractor had to pay for it. He himself earns revenue through the authority's contractor in his trade or contract business, and during construction work, the project will not receive any profit or revenue for the project authority assigned to him, but the authority will be an investment party. , Which pays the contractor under the contract of execution between the contractor and the Oath, where neither the property of the Authority was involved nor any income from it, shall not be attracted under the provisions of Art, 165 ?
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