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QURESHI TEXTILE MILLS LIMITED vs DISTRICT COUNCIL, CHAK SHAHANA ROAD, KHANEWAL S — 2022 MLD 1938 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 MLD 1938 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
MLD
Parties
QURESHI TEXTILE MILLS LIMITED vs DISTRICT COUNCIL, CHAK SHAHANA ROAD, KHANEWAL S
Subject matter
Constitutional
Provisions referred to
S. 115

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

QURESHI TEXTILE MILLS LIMITED VS DISTRICT COUNCIL, CHAK SHAHANA ROAD, KHANEWAL S.115 & Entry No. 2, Part II, Third Schedule---Taxes to be levied---Fees for license, sanctions and permits granted by the District Council---Scope---Petitioners challenged the notification issued by District Council levying taxes and fees of various nature---Validity---District Council was empowered to levy taxes and fees---License fee in the impugned notification had been levied on the petitioners which were textile mills---However, the Entry on which reliance had been placed for levy of license fee specifically stated that the fee shall be in respect of a license granted by the District Council---No material was on record which would show that the District Council had indeed granted any license to the petitioners for carrying out any profession and for which the fee was sought to be levied by the impugned notification---Not sufficient to state merely that since there was a power in the District Council to levy any fee or tax irrespective of whether that came within the ambit of the relevant Entry or not---Prior to that the onus was on the District Council to establish that the person in respect of whom a levy had been imposed was carrying on a profession which required a license to be taken out---Unless this was established no fee could be imposed on that person on the pretext of license fee---Constitutional petitions were allowed and the notification to the extent of petitioners was held to be void and was struck down.

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