FLOUR MILLS ASSOCIATION, MULTAN versus PROVINCE OF PUNJAB
Provision of Punjab Local Government Ordinance 1979 Section 137, 139 and Second Schedule Part II, Item No. VII Punjab District Council (Export Tax) Rules, 1990, R2 (E) R2 (E), Punjab District Council (Export Tax) Rules , 1990, authorizes provincial government to impose notification export tax schedule for the district council Provincial government issues a model export tax schedule, mentioning the various items / goods on which the district council was instructed They should receive export tax at the rates stated against each item. Subsequent notification, the Government removed the flour and maize from the Schedule Hill; the District Council was not deprived of the authority to impose taxes provided in Part II of Part II of the Ordinance because the Provincial Government. Had not issued any directive under either Articles 137 and 139. Following this directive to impose or impose such a tax or to impose any tax on a particular item, it has been abolished.
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