Pakistan Case Law
1998 SCMR 2360

UNION COUNCIL, DANDOT through Chairman _ vs NATIONAL CEMENT

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Citation1998 SCMR 2360
CourtSupreme Court of Pakistan
Case No.Civil Petition for Leave to Appeal No,232 of 1995 Writ Petition No,652 of 1994
Date1995-07-12
Judge(s)Muhammad Munir Khan and Mir Hazar Khan Khoso
ResultLeave granted
AI Summary — generated from this judgment; read the full text below and verify before relying on it.

This matter concerns a petition for leave to appeal filed by the Union Council, Dandot, challenging the legality of a surcharge imposed on various items utilized at a cement factory. The core legal question presented for the Supreme Court's consideration is whether the petitioner, the Union Council, Dandot, possessed the legal competence and authority to impose a surcharge via a Notification dated 20-5-1992 on specific items used in the respondent's cement factory at varying rates per ton. The Court granted leave to appeal to examine this issue of statutory competence regarding the imposition of local levies. Additionally, the Court ordered that the interim relief previously granted on 24-5-1995 shall remain in effect until the final disposal of the appeal. The judgment serves as a procedural step in determining the validity of the Union Council's taxing power in this specific context.

Questions settled in this judgment
  • Was the Union Council, Dandot, legally competent to impose a surcharge on items used in a cement factory via the Notification dated 20-5-1992?
leave to appealUnion Councilsurchargetaxation powerslocal governmentinterim relief

ORDER

' MUHAMMAD MUNIR KHAN, J.---We have heard the learned counsel for the petitioner.

2. Leave to appeal is granted to consider whether the petitioner/Union Council, Dandot was legally competent to impose surcharge vide Notification dated 20-5-1992 on various items used in the Cement Factory at various rates per ton.

3. The interim relief granted on 24-5-1995 shall continue till the disposal of appeal.

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