MESSRS FRIENDSHIP TEXTILE MILLS versus GOVERNMENT OF BALOCHISTAN
Section & 68 and Council 70 Rules of Balochistan Local Council (Taxation) Rules, 1981, Pre-notification No 5 32/74 (BLGB) AO IV / 771 82, Dated 2 8 1995 General Clause Act (XX) 1897), Section 21 Constitution testimony (10) petition))) The rate of Article ??4 under the Constitution, the change in the petitioner's complaint in the constitutional petition before the High Court was that the Provincial Government had for a specified period a The stipulated rate was fixed but the notification raised by the petitioner was increased by the fact that the promise of the Caliphate in the constitutional jurisdiction was applied, the High Court in the constitutional jurisdiction It dismissed the request that generally the Local Council, which was authorized to impose a tax on the items mentioned in the schedule, could have no restrictions. Or reduce the tax rate, in the present case, in the exercise of the administrative authority granted under the Balochistan Local Government Ordinance, 19, notification No 5 32/74 (BLGB) AO IV / 77I 82 , Dated 2 8 1995 In order to give the mill owners a concession on charging the rate of cotton on cotton, bale for a period of five rupees, at the rate of 11 bales. In the Balochistan Local Government Ordinance, 1980 and the Balochistan Local Council (Taxation Enforcement) rules, nothing was provided in the rules giving the provincial government the authority to revoke the pre-made privileges for a fixed term, , The principle of promise vacancy was applied using the constitutional jurisdiction the decision passed by the High Court was set aside and the notification to increase the rate of zakro was declared without legal authority.
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