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Initializing Secure Chambers
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Initializing Secure Chambers
Petitioner: RIFFAT ABBAS VS Respondent: DIRECTOR, EXCISE AND TAXATION, LAHORE REGION, LAHORE and another
Court Name: Lahore High Court Judge(s): Jawwad S. Khawaja Title:RIFFAT ABBAS vs DIRECTOR, EXCISE AND TAXATION, LAHORE REGION, LAHORE
and another Case No.: Writ Petition No,13909 of 1997 Date of Judgment:2002-03-12 Reported As: 2002 YLR 1589 Result: Order accordingly Judgment ORDER ' The two vehicles in question purchased by the petitioner at an open auction, were owned by the Pakistan Anti-Narcotics Board. Learned counsel contends that under rule 6 of the Motor Vehicles Tax Rules, the said Board was exempt from payment of token tax on the said vehicles. This contention does appear to be supported by the contents of rule 6 aforesaid. 2. Learned counsel for the respondent-Department states that the exemption is only available if the vehicles in question were used for non-commercial purposes. This, according to him, requires factual determination. 3. Learned counsel for the petitioner contends that a certificate issued by the Pakistan Anti- Narcotics Board confirming that the vehicles in question were not used for commercial purposes, has been furnished to the respondent-Department although it is not on the file of this petition. 4. In the circumstances, the petitioner should produce the requisite certificate before the respondent-Department. The Department shall thereupon proceed to verify the certificate and if indeed the vehicles were not in commercial use, shall proceed to allow the exemption set out in rule 6 of the Motor Vehicles Tax Rules. The-needful shall be done by the respondent-department within thirty days from the date the requisite certificate is provided to it by the petitioner. 5. This petition is disposed of with the above directions.