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M/S. M. KASSAM & BROS versus SHARABAT KHAN


Punjab Local Council (Taxation) Rules 1980 R 10 Model schedules designed by the Government to guide the Municipal Councils have no binding effect; being of a consultative nature did not result in non-compliance of such schedules. Because the note was not included. Taxation proposals by the chairman where the model was excluded from the schedule would not invalidate the tax levied by the district council

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