Ch. BASHARAT ALI HANJRA vs CAPITAL DEVELOPMENT AUTHORITY ('CDA') ISLAMABAD Implied repeal, doctrine of

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Ch. BASHARAT ALI HANJRA VS CAPITAL DEVELOPMENT AUTHORITY ('CDA') ISLAMABAD Implied repeal, doctrine of---Scope---When a provision of a former statute is inconsistent and in conflict with a provision of a later statute, and the two cannot be reconciled or harmonized, then the provision of earlier statute must give way to similar provision in later statute under the doctrine of implied repeal---Necessary conditions for implied repeal of an earlier statute or provision by a later statute are: firstly, the two statutes cannot coexist; secondly, if they stand side-by-side, they would lead to absurd consequences; and thirdly, when entire subject matter of earlier statute or provision is taken away by the later statute. S. 132 (2)----Capital Development Authority Ordinance (XXIII of 1960), Ss.15-A & 132(2)---Municipal Administration Ordinance (X of 1960), Ss. 33, 34 & Third Schedule---Notification SRO No. 576 (I) / 2015, dated 09-06-2015---Constitution of Pakistan, Art. 199---Constitutional petition---Municipal taxes, levy of---Right of Way and Direct Access charges---Petitioners were aggrieved of charging Right of Way and Direct Access charges by Capital Development Authority---Validity---After promulgation of Islamabad Capital Territory Local Government Act, 2015, municipal functions, including taxation, were transferred to elected local governments established under that law---Provision of S. 15-A of Capital Development Authority Ordinance, 1960 was explicitly omitted and delegation of municipal powers, including taxation, ceased to exist---Capital Development Authority's continued imposition of "right to way tax" via SRO No. 576 (I) / 2015, dated 09-06-2015 lacked statutory backing---Such tax was neither enumerated under Third Schedule of Municipal Administration Ordinance, 1960 (when CDA temporarily functioned as a municipal authority) nor was it protected under S. 132(2) of Islamabad Capital Territory Local Government Act, 2015, which saved prior rules or actions taken lawfully under repealed statutes---Tax in question was never validly levied under Capital Development Authority Ordinance, 1960 and was not protected under any savings clause---Capital Development Authority was not an elected body, and any exercise of taxation authority by it must strictly adhere to both the substantive and procedural requirements set out in Ss. 33 & 34 of Municipal Administration Ordinance, 1960 the requirements of which were not followed by Capital Development Authority---Entire administrative, regulatory and municipal framework of Islamabad Capital Territory was governed under Islamabad Capital Territory Local Government Act, 2015, which was a special legislation enacted to regulate local governance through elected representatives---High Court struck-down notification SRO No.576 (I)/2015 dated 09-06-2015 as the same was illegal, ultra vires, without lawful authority or jurisdiction---High Court directed that any amount collected from any person or entity under notification SRO No.576 (I)/2015 dated 09-06-2015 was liable to be refunded---High Court declared that all actions taken pursuant thereto were void and without legal effect---High Court directed Federal Government to initiate and conclude process for dissolution of Capital Development Authority and to transfer all powers, assets, and functions to Metropolitan Corporation Islamabad---Constitutional petition was allowed accordingly.

Ch. BASHARAT ALI HANJRA vs CAPITAL DEVELOPMENT AUTHORITY ('CDA') ISLAMABAD Implied repeal, doctrine of — 2025 PTD 1617 ISLAMABAD

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