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RAB NAWAZ versus ZILA COUNCIL, DISTRICT SHEIKHUPURA


Punjab Local Government Ordinance 1979 Section 139 Punjab District Council (Export Tax) Rules, 1990, R8 Constitution Pakistan (1973), Article 199 Exemption Tax Bank's Generator Contractor objected to the authority's directive in its constitutional petition. It was directed against the issuance of exporters' goods without the payment of extra tax against the bank guarantee. The instructions issued by the Punjab District Council (Export Tax) Rules, 1990, regarding the issue of goods exported by charities or welfare agencies, were not illegal under the Registration Authority of the issuing goods of exporters which were not regulated and the bank guarantee was high. Were not genuine, but the fraudulent authority had the authority to impose or cancel any tax contract between the contractor and the authority, whereby the authority could export the goods exported to other countries by payment of export tax. Subject to the issuance of bank guarantee to exporters. District Council Satisfaction If the exporters fail to prove that the exempted goods were exported abroad, the contractor may break the bank guarantee, otherwise the amount can be returned to the exporters after ninety days.

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