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ISLAM SHAH versus DISTRICT COUNCIL, CHARSADDA


Export to the Marble Litigation District Council in the Provincial Border Local Government Ordinance 1979 Section 134, 172 and Second Schedule, Part II, Item No. 7 North-West Frontier District Councils Rules, 1994, R12 Constitution of Pakistan (1973), Article 199 Constitutional Application. Taxation R12 was authorized under the Northwest Frontier District Council Council Rules, 1994 to collect export tax on two types of goods. Which are produced and exported to a particular district. And those who are in transit but are kept in the district without any extension, the tax officer extended the transit period mines for twenty-four hours from which the applicant laid a marble block in Mohmand Agency, not the production of the relevant district. Did not fall into the first category. Regarding the duration of the transit, no evidence was presented, nor did the respondents claim that the marble blocks were ever kept in the district area for more than twenty-four hours, on the goods which the District Council could impose an export tax on Therefore, the District Council was not authorized to collect revenue and receive export tax. The previously collected export tax refund was transferred to the marble blocks by the applicant through the Mohmand Agency through Mohmand Agency, however, it could not be approved nor paid for by the applicant. Tax receipts were offered. Determination of the required amount .None will require the recording of evidence that could not be located in the Commons.

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