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Writ Petition No. 5163 of 1979, decided on 20th April, 1980.
--- Art. 199‑Writ‑Petition involving interpretation of law of general application and constitutional remedy most appropriate and adequate for speedy decision to avoid prolonged litigation and conflicting decisions‑Held, such petition maintainable.
Municipal Committee, Multan, through its Chairman v. Burmah Shell Storage & Distributing Co. of Pakistan Ltd. etc. P L D 1976 Lah. 726 rel.
Kh. Abdul Waheed etc. v. Government of the Punjab etc. P L D 1978 Lah. 811 cited but not examined.
(b) Interpretation of statutes
_‑‑‑‑ Taxing statute‑Principles of construction.
Craies on Statute Law, 7th Edn., p. 113 and 1. R. C. v. Wolfson (1949) 1 All ER865ref.
‑‑ Rr. 2(m), 35 & 36‑‑"Import of goods for consumption, use or sale"‑Word "use" ‑ Interpretation ‑ Potatoes imported within municipal limits for preservation in cold storage‑‑Cannot be intended to be put to "use"‑Such goods not imported for "consumption, use or sale" and declared as such under r. 35‑Held, not liable to octroi duty.‑[Words and phrases].
United Telephone Company London v. Globle Telephone and Maintenance Company 1884 Ch. D 766 ref.
Muhammad Nawaz Kasuri for Petitioners.
Asad Munir for A. A.‑G. for Municipal Corporation.
Dates of hearing : 3rd, 5th March; 12th and 15th April, 1980.
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