COCA COLA BEVERAGES PAKISTAN LIMITED versus CITY DISTRICT GOVERNMENT, RAWALPINDI
Sections 116, 142 and 54 of the Punjab Local Government (Tax) Rules, 2001, Rr 3, 4, 5, 6, 7, 8 and 9 Constitution of Pakistan, Article 199 Constitutional application by the City District Government on the application of advertising fees on the Shop Board. Collection of Advertising Fees by a Private Person in Front of the Shop for Advertising of Commercial Products of the Company Issuing Notices for Demanding Advertising Fees by Such Private Persons Issued by the Scope City District Government to the Shop Board Advertisement Fee Collection Notification issued Applicant Company Applicant Company in front of shops for commercial product advertisement That demand advertising fees from the authority was not legal because there was no information. The fee receipt notification was not published in the official Gazette, nor was the taxation proposal published in the newspapers, nor was the objection invited nor the opportunity for a hearing on the said proposal. Nor was the district government of fame providing its services. The applicant company had arranged a private arrangement between the company and the shopkeepers to display the name of their product or logo on the properties of the private person's stores, using the name of the store to display their logo. The money requested by the neon sign authority cannot be declared at the expense of the applicant company as the City District Government cannot demand an advertisement fee from the company and said that the demand is illegal that the shopboards in front of the shops receive advertising fees. The notification for the advertisement of commercial products is not published in the Official Gazette
Related judgments — Lahore High Court Lahore, 2014
