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MULTAN CHEMICALS LTD. versus DISTRICT COUNCIL, LAHORE


The Punjab Local Government Ordinance 1979 Section 137, 144 and the Seed Punjab District Council (Export Taxes) Rules, 1990, R5 Constitution Pakistan (1973), Article 199 Receiving export tax on empty gas cylinders is in the right of the local council to be Either way. All taxes and other charges imposed by the Local Council in the Schedule to Ordinance VI, 1979, shall be assessed, dealt with, compiled, administered and enacted in such manner as may be construed under section 144. Be provided through the rules of Under the Punjab Local Government Ordinance, 1979 District Council R5, the Punjab District Council (Export Tax) Rules 1990 was empowered to levy and receive tax on the export of goods produced within its limits, on which tax. Imports were made overseas, and in Pakistan, such goods cannot be taxed - Council's action in imposing or receiving export tax on empty gas cylinders is without legal authority. Was given and had no legal effect. t

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