AKRAM KHAN DURRANI vs GOVERNMENT OF KHYBER PAKHUTNKHWA Ss — 2022 PLD 171 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PLD 171 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PLD
Parties: AKRAM KHAN DURRANI vs GOVERNMENT OF KHYBER PAKHUTNKHWA Ss
Provisions referred to: S. 3; Khyber Pakhtunkhwa Local Government Act

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

AKRAM KHAN DURRANI VS GOVERNMENT OF KHYBER PAKHUTNKHWA Ss. 45 & 46---Khyber Pakhtunkhwa Local Government (Amendment) Act (XXV of 2019), Ss. 3(d)(I-i), 22 & 23---Local Government---Collection of taxes---Vires---Provisions of S.3(d)(I-i) of Khyber Pakhtunkhwa Local Government (Amendment) Act, 2019, cannot be read in isolation as power to impose local taxes has been conferred on Local Government through a mechanism as provided in Chap. X of Khyber Pakhtunkhwa Local Government Act, 2013---Officer specified in Ss. 45 & 46 of Khyber Pakhtunkhwa Local Government Act, 2013, while exercising authority to collect such taxes for the purposes of Local Government cannot be termed as illegal. Head Notes

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