Syed SAID MUHAMMAD AND Another vs THE QUETTA MUNICIPAL COMMITTEE
This matter comes before the Supreme Court of Pakistan upon a petition for leave to appeal arising from a dispute concerning the validity of the tariff of octroi duty levied by the Quetta Municipal Committee. The core legal question is whether the tariff of octroi duty levied under the Quetta Municipal Laws, 1946, remains valid and continues to hold good after the enforcement of section 35 of the Municipal Administration Ordinance, 1960, which mandates that municipal committees shall be guided by Model Tax Schedules framed by the Government in levying any tax, rate, toll, or fee. The Court held that the reasoning and conclusions of the learned judges below require further consideration. Consequently, the Supreme Court granted leave to appeal subject to the furnishing of security in the sum of rupees one thousand.
- Does the tariff of octroi duty levied under the Quetta Municipal Laws, 1946, remain valid after section 35 of the Municipal Administration Ordinance, 1960 comes into force?
- Are municipal committees bound to be guided by Model Tax Schedules framed by the Government when levying taxes, rates, tolls, or fees under the Municipal Administration Ordinance, 1960?
- Section 35, Municipal Administration Ordinance 1960
- Quetta Municipal Laws 1946
ORDER
1. MUHAMMAD YAQUB ALI, J.-The question raised in this petition is of general public importance, namely, does tariff of octroi duty levied by the Quetta Municipal Committee under the Quetta Municipal Laws, 1946, hold good after the provisions of section 35 of the Municipal Administration Ordinance X of 196 came into force which provides :-- ---35. Model Tax Schedules.-The Government may frame Model Tax Schedules, and where such Schedules have been framed, the Municipal Committees shall be guided by them in levying a tax, rate, toll or fee."
2. The reasons on which the conclusions of the learned Judges are based appear to require further consideration. Leave to appeal is granted. Security-Rs. 1,000.