SUFI MUHAMMAD AKBAR versus FOOD DEPARTMENT THROUGH SECRETARY FOOD AND 2 OTHERS
Sector 137 West Pakistan Municipal Committees, Octroi Rules, 1964, suit for collection of octroi tax guinea bag, guinea bag was imported into municipal limits and no tax was paid, the trial at trial. The court had upheld the verdict. Part of the outstanding tax limit and penalties but excluded in the appeal was upheld by the Court of Appeal holding that the R-91, the Octroi Rules of the West Pakistan Municipal Committees, 1964 was applicable and that Zukoc duty was not imposed on the Primary Center. The payment of was not appropriate, the seizures were to be taxed on the importation of goods which were brought in for sale, use or sale within the limits of the act. There was no good impression of tax evaders intentionally stealing that they were not responsible for paying Zakro. Since they had already paid the same order approved by the appellate court and it had been approved by the trial court and converted into a real payable tax, the decision was made on the extent of the suit tax.
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