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WATER AND POWER DEVELOPMENT AUTHORITY versus ADMINISTRATOR, DISTRICT COUNCIL, SWABI

Arts 165 and 165 Tax exemption The federal government implemented a project through WAPDA and WAPDA assigned the contractor on time, and the contractor provided the crushing plant for the manufacture of various materials used in the construction work. And a concrete mixing unit was installed. The contractor, for this purpose, imposes taxes on the production and transportation of goods, stone, gravel, etc., exported from the jurisdiction of the District Councils \ S \ and \ H \ District Council. After Wapda's objection was rejected, it directed the contractor to pay the export tax, which led the contractors to pay Wapda under the notice, resulting in a written agreement between Wapda and the contractor. Such payment was to be made after payment. Such taxes were long withheld, taking advantage of some territorial disputes between the two district councils, WAPDA filed a constitutional petition against such tax enforcement claims under Articles 165 and 165A of the Constitution. , Which was dismissed before the WAPDA court, because WAPDA was due to execute a plan by and on behalf of the federal government. Under Art 165 and 165A of the Constitution, its properties and income, etc. were exempted from taxation, the appellant could not benefit from Article 1765 or 165A of the Constitution Contractor. Can equate themselves. Neither he claimed it with the federal government, which proved he had enough best law firm from Lakki Marwat lawyer