COCA-COLA BEVERAGES versus CANTONMENT BOARD CHAKLALA, RAWALPINDI
Section 61, 62, 63, 112, 116 and 117 of the Punjab Local Government Ordinance (XIII of 2001), Section 116 and Second Schedule Part 3, Item No. 6 Constitution of Pakistan, Article 199 Constitutional application to be levied by the Cantonment Board on sign boards. Advertising is valid in front of shops / offices for advertisement of commercial activities and receipt by applicants through a contractor hoarding using shutter gates or signboards on the shops to display the name of the applicant's product or logo. No advertising was associated with the board. Under section 60 of the Cantonment Act, 1924, under the Billboard or any other method of the Advertising Cantonment Board, they should be read with item number 5, part 3 of any municipality law under section 116. May impose taxes. The Second Schedule of Punjab Local Government Ordinance 2001 may collect taxes or fees on any advertisement other than radio, television and billboards. Fees mean the deduction of the cost of special services provided to a particular person. Taxes paid to a particular individual will be levied as part of the general burden and no rules were enacted under the Cantonment Act, 1924 for public purpose to collect. In the event of an internal arrangement between the lender and the lender, the fee for the use of the shop signboards designated by the Cantonment Board does not provide any service or facility for the applicants to disclose the name of their product and logo. I cannot say as a fee. Their shops could not be taxed without meeting the prerequisites for the taxation board.
Related judgments — Lahore High Court Lahore, 2011
