MUHAMMAD RAMZAN KATIAR versus PAKISTAN REFINERY LTD.
Sections 60, 83 and 99 of the Special Relief Act (of 1877), Section 42 and 54 of the Reform Ordinance (XII of 1972), section 3 octroi charges, collection of suit for declaration, order restraint and The import and use cantonment board was a contractor of the cantonment board, contracting the crude oil within the bounds of the octroi charges and collecting the articles on imported articles for use, use or sale within the limits of the cantonment board The relevant plaintiff was the oil refinery and raw Refused to import oil. Refused to pay from abroad and on the basis that the oil was supplied through underground pipelines. Accuracy was not the same as the octroi tax toll tax to be imposed on road or bridge entry, but the zakula tax was not just on the import or entry of goods. The importation of crude oil was of no importance, except in the case of Octroi, its sale, consumption or use within such limits so that the zakat of crude oil could be recovered within the octroi. oi Limits were entered, therefore, it would be mandatory if the same ground was brought in by pipelines or by road etc. The defendants were provided under Section 99A of the Kent Canttments Act, 1924, but without success Was left behind without notice, which has since been issued in favor of the defendant under the provisions of the same law, hence its application by the octroi duty imposed on the import, use, etc. of crude / mineral oil. The application can not be ruled out, which is mentioned in the schedule approved by the notification dated 1096 1976. . Prior approval of the federal government
Related judgments — Karachi High Court Sindh, 2013