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Citation: 1970 PCRLJ 994
Court: Lahore High Court
Year: 1969
Decision Date: 1969-12-31
Parties: MUNICIPAL COMMITTEE, JALALPUR JATTAN vs THE STATEs
Case cited as 1970 PCRLJ 994
Court Name: Lahore High Court Judge(s): Mushtaq Hussain Munir Title: MUNICIPAL COMMITTEE, JALALPUR JATTAN vs THE STATEs Case No.: Criminal Revision No. 962 of 1963 Date of Judgment:- Reported As: 1970 P Cr. L J 994 Result: Reference accepted Judgment ORDER Muhammad Latif and Muhammad Sharif imported six bales of cotton thread weighing 30 maunds, into the Municipal limit of Municipal Committee, Jalalpur Jattan, District Gujrat, on 19th May 1961, but at the octroi barrier they represented, that the weight of the imported cotton thread was only 30 seers and paid octroi duty accordingly. The thus evaded the payment of octroi duty of 29 maunds and 10 seers, which came to, Rs. '18.28. The Octroi Staff came to know of the fraud and directed Muhammad Riaz, the carrier of aforesaid cotton thread in his bus, not to release the said consignment, till the matter was decided by the Chairman of the Municipal Committee. He did .Not agree and allowed Muhammad Sharif and Muhammad Latif to, take away their goods. 2. Municipal Committee, Jalalpur Jattan filed a complaint against Muhammad Latif, Muhammad Sharif and Muhammad Riaz under section 115 of the Municipal Administration Ordinance, 1960, in the Court of the A. D. M., Gujrat, alleging violation of Article 1 of Second Schedule thereto, which is to the following effect :- "Evasion of the payment of a tax or other import lawfully levied by a Municipal Committee." 3. The Magistrate tried the accused summarily on 24th November 1961, who did…
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