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Second Appeal No. 448 of 1967, decided on 19th May, 1980
-----Rr. 5 & 6‑Hearing of objections to taxation proposals‑Objection to imposition of tax not filed in response to notice in such regard nor within time given in notice but much before issuance of notice and ob jectors also not filing appeal against imposition of tan‑‑Objections, held, not filed pursuant to impugned notice and no cause accrued for filing of civil suit.
----S. 114‑‑Non‑production of document‑Adverse inference from Municipal Committee's witness stating certain register having been maintained but not producing same in Court‑Court neither summoning such register nor notice to produce it served on witness‑No adverse inference in such circumstances, held, could be drawn against Municipal Committee for non‑production of register. [Document].
------S. 100‑Second.appeal‑New point‑Objection not specifically raised and respondents having no due notice and opportunity to meet same-- Point, held, cannot be raised for first time in second appeal.
-----O I, r. 3 read with r. 9‑-‑Non‑joinder of defendant‑Appellants suing respondents atone for declaratory decree and not joining Government of West Pakistan as respondents‑‑Government not being beneficiary of tax and appellants not challenging sanction of Government‑No issue raised in trial Court on point‑Suit, herd, would not fail for non‑joinder of Government as defendant.
Jhamat Jethanmad for Appellant.
Afzal Ahmed for Respondents.
Dates of hearing : 10th December, 1975 ; lat June 1977 ; 3rd December, 1978 ; 14th April ; 7th and 19th May, 1980.
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