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Civil Petition for Special Leave to Appeal No. K‑1 of 1970, decided on 16th January 1970.
(On appeal from the judgment and order of the High Court, of West Pakistan, Karachi Bench, dated the 7th November 1969, in C. P. No. 81 of 1969).
.S. 35 read with Quetta Municipal Laws, 1946‑Question whether tariff of octroi duty levied by Quetta Municipal Committee under Quetta Municipal Laws, 1946, hold good after enactment of provisions of S. 35 of Municipal Administration Ordinance, 1960‑Question one of general importance‑High Court's view ( that S. 35 was directory and not mandatory and levy under Model Tax Schedule was to apply to taxes levied in future) requiring further considera tion‑Leave to Appeal granted.
Yahya Bakhtiar, Advocate Supreme Court S. M. Hanif, Advocate‑on‑Record for Petitioners.
Nemo for Respondents.
Date of hearing : 16th January 1970.
‑The question raised in this petition is of general public importance, namely, does tariff of octroi duty levied by the Quetta Municipal Committee under the Quetta Municipal Laws, 1946, hold good after the provisions of section 35 of the Municipal Administration Ordinance X of 196 came into force which provides :‑-
35. Model Tax Schedules.‑The Government may frame Model Tax Schedules, and where such Schedules have been framed, the Municipal Committees shall be guided by them in levying a tax, rate, toll or fee."
In the Model Tax Schedule octroi duty is levied on goods by weight and on cattle per head. Under the Quetta Municipal Laws octroi is levied ad valorem. It was claimed by the petitioners that in view of the binding nature of the Model Tax Schedule, the old tariff of octroi duty was without lawful authority. The learned Judges in the High Court, however, ruled out the application of the Model Tax Schedule in the view that the provisions of section 35 were directory and not mandatory and that the levy under the new Model Tax Schedule was to apply to taxes lavied in future.
The reasons on which the conclusions of the learned Judges are based appear to require further consideration. Leave to appeal is granted. Security‑Rs. 1,000.
Leave granted.
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