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RIFFAT ABBAS versus DIRECTOR, EXCISE AND TAXATION, LAHORE REGION, LAHORE


R6 Constitution Pakistan (1973), Article 199 Constitution Petroleum Motor Vehicles Tax Exemption The Pakistan Anti-Narcotics Board purchased vehicles at open auction and the vehicles were exempted from motor vehicle tax payments. Were done. A Certificate Authority was submitted for commercial purposes and under R6 of the Motor Vehicle Tax Rules 1959 The High Court directed the authorities to certify the certificate and if the vehicles were not in commercial use, the authorities should have Will allow for waivers. Accordingly, six constitutional petitions of the Motor Vehicle Rules 1959 were dealt with

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