NEMAT FLOUR MILLS (PVT.) LTD. versus GOVERNMENT OF PUNJAB
Punjab Local Government Ordinance 1979 can be imposed by the local council only and not directly, following the procedure laid down in Sections 137, 138 and 139 of Pakistan (1973), Article 199 Export Taxes, Act. Direct notification was imposed despite the fact that there was nothing on the record or even in the notification that the local council failed to comply with the government-issued directive, the government Export tax was imposed by the government in the issuance of a notification. His jurisdiction, export tax levied on wheat, flour, flour, semolina and all kinds of oil was declared illegal.
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