R45 Punjab Local Government Ordinance (XIII of 2001), Sections 1110, 117, 118 and 185 Constitution of Pakistan (1973), Article 199 Constitution Petition City District Government Demands for Property Tax The City District Government is merely a collecting agent. According to the section 118, the terms of the Punjab Local Government Ordinance, 2001, which had limited duty, were specified in this section, were not authorized, either by the provisions of section 185, by the Punjab Local Government. There was no option to determine the tax rate imposed or to determine the tax rate. The Ordinance, 2001, which, to a certain extent, saved taxes that were previously levied, was not applied in the present case, under R45, Punjab Urban Local Council immovable property tax rolls, 1999. , Was issued with no legal authority. Accordingly, the constitutional application was accepted accordingly
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