ICI PAKISTAN LIMITED versus ZILA COUNCIL, JHELUM
Punjab Local Government Ordinance 1979 Sections 138 and 139 Punjab Local Council (Tax) Rules, 1980, 3 to 8 Constitution of Pakistan (1973), Article 199 Implementation of Export Taxes without complying with the pre-publication conditions of tax proposals by the Government. Immediately, as an approved tax, by the District Council Chairman, without complying with the previous publication requirement under Section 138, Punjab Local Government Ordinance, 1979, and local constituencies of the Local Councils (Punjab) Tax). The rules, 1980, were without the authority of the law and had no legal effect
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