ABDUL RASHID versus ILAQA MAGISTRATE
Punjab Local Government Ordinance 1979 Sections 137 and 144 of the Punjab District Council (Export of Goods) Tax Rules, 1990, Rr 5 and 1A [as incorporated by notification of 202 1992] Constitution of Pakistan (1973), Article 199 Constitutional Application Exemption of tax on excluded goods by the applicant at his plant located in the Tax Committee of the Town, which was exported to other parts of the country within the bounds of the District Council. The Validity Local Council had the authority to impose any tax or any tax referred to in the second schedule of the Ordinance under section 137. The provisions of section 144 of the Punjab Local Government Ordinance Ordinance, however, state that all taxes and other duties levied by the Municipal Council shall be levied in such manner as the Punjab provided by the Rules Government. The District Council (Goods Export) tax was levied. Rules, 1990; Rule 5, which implies that the excise tax may be levied on goods manufactured and manufactured by the District Council within its limits, prior to the imposition of tax on goods in transit. By notification, Rule 20 was removed by 1992, in Rule 20. Under which R1A was added, the District Council could only collect and receive goods tax on the exports of goods produced within its limits ???? The accepted applicant / goods were being manufactured in the urban area. The district council was not within the local limits of the district council's action. The collection of tax on export of goods produced within the limits of the Town Committee was declared to have no legal effect, nor any legal effect.
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