Sindh Local Government Ordinance 1979 Section 60 Rules of Sindh Councils (Enforcement of Taxes), 1979, Art 3 to 7 Constitution of Pakistan (1973), Article 199 amending the existing import tax by the Local Council when the law gives the authority to impose a tax Given the option. In a fixed manner, the tax authority must adhere to the prescribed procedure, before it can properly enforce such taxes, with a notice to invite objections and suggestions, as well as a notice to the local council The current import tax should be reviewed by the source and without hearing the applicants' objections, the rules were violated. The High Court, using its constitutional jurisdiction, declared it illegal
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