R3 Punjab Local Government (Tax Tax) Rules, 2001, R9 (2) Constitution of Pakistan (1973), Article 185 (3) Implemented on the date of publication of the notification on taxation and fee officers on transfer of immovable property. Will be. Gazette tax laws cannot be enforced with disappointment, although powers were given to the local councils for the implementation of tax proposals, but they have not yet been implemented so that the tax proposals / laws can be given the effect of withdrawal. In order to prevent the notification of the Local Council from withdrawing the notification, Punjab Local Government (Tax) Rules 2000, KR 9 (2) did not apply as the Local Council's action was in violation of established law.
