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MUHAMMAD AFZAL versus AYUB NAWAZ, TAXATION OFFICER, MUNICIPAL COMMITTEE, RAHIMYAR KHAN

Sections 73, 137 and Second Schedule to the Constitution of Pakistan (1973), Article 199 Constitutional petition challenging the notice issued by the Local Council Scope Petitioner challenging the authority to impose a tax on dangerous and aggressive trade. Was supposed to pay dangerous and aggressive taxes. The applicant's business context was that under section 137 of the Punjab Local Government Ordinance 1979, the Local Council was empowered to impose a tax on the second schedule of the ordinance. That in accordance with Part III of the Second Schedule, the taxes due to the Urban Local Council were listed in detail in the Schedule section and did not include the Controversial Dangerous and Offensive Commercial Taxes. According to the Urban Local Council, the Local Council is not authorized to claim any kind of tax, according to Part III of the Second Schedule of the Punjab Local Government Ordinance, 1979, the above section was eligible to be taxed and claimed. That is, number 16 has nothing to do with it. Dangerous and aggressive trade. It was a common item relating to all ordinary goods, commerce, etc., under section 73 of the Punjab Local Government Ordinance, 1979, the Local Council prohibited their movement, restriction, quantity, quality, and the issuance of licenses. Can regulate offensive articles and trade. Controls, etc., but certainly no tax was provided for such a dangerous or invasive trade tax, because of a mandatory tax, it had to be strictly considered, but in certain words a tax on ordinary citizens. Could not be loaded. Without lawful authority patent advocate from Kech lawyer