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Petitioner: UNION MOTOR BUS SERVICE VS Respondent: THE DISTRICT LOCAL BOARD OF THATTA AND OTHERS
P L D 1958 (W
P L D 1958 (W. P.) Karachi 205
Before Muhammad Bakhsh and Munshi, JJ
UNION MOTOR BUS SERVICE‑Petitioners
Versus
THE DISTRICT LOCAL BOARD OF THATTA and others‑Respondents
Writ Petition No. 87 of 1956, decided ion 2nd November 1956
Sind Local Boards Act (VI of 1923), S. 131‑B‑Board has no right to collect toll tax on road outside their jurisdiction Section 131‑B no authority for such a right.
By a notification issued by the Sind Government on 29th April 1949, the old District Local Board of Karachi was dissolved and a new District Local Board for Thatta was constituted comprising the new Revenue District of Thatta.
The District Local Board, Thatta, collected toll tax from public vehicles plying on Karachi Manghopir Road lying outside the Revenue District of Thatta.
Held, that the Board had no right to collect the tax on a road which lay outside their jurisdiction and that section 131‑B, Sind Local Boards Act (VI of 1923). was no authority for collecting such a tax on a road which lay in another District.
Ghufamah for Petitioner.
111ahi Bux for Respondent No. 1.
Muhammadali Saeed for Respondent No. 2. H. T. Raymond for Respondent No 3
JUDGMENT
MUHAMMAD BAKHSH, J.‑-- The petitioners constitute a firm which plies public vehicles between Karachi and Manghopir. About sixteen stage carriages of the petitioners ply everyday. The Karachi‑Manghopir Road lies within the area of the Federal Capital. Before this area was demarcated for the purpose of the Federal Capital tinder the Federal Capital Order, it was a part of the Old District of Karachi. After the demarcation of this area a new District in the Province of Sind carne into being and that is the new Revenue District of Thatta. Before all this happened the District Local Board of the then District of Karachi used to charge taxes from those persons who used to ply their vehicles within their jurisdiction. After the demarcation of the Federal Capital area the old Karachi District Local Board was dissolved and for the new Revenue District of Thatta a new District Local Board was constituted under the provisions of the Local Board Act. No new District Local Board has however been set up yet for the Federal Capital area, but the District Local Board of the new District of Thatta was charging taxes from the petitioners. As this appeared wrong on the very face of it, the petitioners entered into correspondence with the District Local Board, Thatta and also the Authorities of the Karachi Administration. The District Local Board of Thatta which is respondent No. 1 in this case, took no notice of the protest of the petitioners, while after a protracted correspondence the Secretary to the Chief Commissioner of Karachi wrote to the petitioners that the District Local Board of Thatta had no right in law to collect the Toll Tax on the Karachi Manghopir Road. After the receipt of this letter, the petitioners again called upon the Thatta Local Board to desist from the illegal collection of the Toll Tax but they refused to take any notice. Not only this, but the Thatta District Local Board leased the right to collect this Toll Tax to respondent No. 2. While the Thatta District Local Board is collecting the Toll Tax on the said road they are not doing anything towards the maintenance of this road which is said to be in a horrible state. The petitioners have therefore filed this petition for a writ of mandamus or any order or direction against respondents 1 and 2 from collecting the Toll Tax.
Respondent No. 1 claim that their right to collect the Toll Tax remains because no new Local Board for the Karachi area has yet been constituted and they place their reliance on section 131‑B for their claim. Respondent No. 2 derives his authority from respondent No. 1. Respondent No. 3 has not filed any counter affidavit, but he has supported the petition and alleged that respondents 1 and 2 have no right to collect the taxes.
We have heard the learned Advocates of the parties and we find that respondents 1 and 2 have absolutely no authority to collect the Toll Tax on a road which does not lie within their jurisdiction. By a notifi cation issued by the Sind Government on 29th April 1949, the old District Local Board of Karachi was dissolved with effect from 1st May 1949, and a new District Local Board for Thatta was constituted comprising the new Revenue District of Thatta. There is no dispute on the point that the Karachi Manghopir Road lies outside the Revenue District of Thatta. It follows automatically that the Thatta District Local Board can have no authority and jurisdiction whatsoever in the area which now forms part of the Federal Capital. Section 131‑B on which the respondents 1 and 2 rely, cannot by any stretch of imagination be interpreted to give the H right to respondents 1 and 2 to collect taxes on a road lying within the jurisdiction of a different district. That is al fundamental thing and I think the respondents 1 and 2 should have seen the legal position clearly and should have desisted from collecting this tax.
We therefore allow the petition and direct the respon dents 1 and 2 not to collect any Toll Tax from the petitioners with regard to their plying stage carriages on the Karachi Manghopir Road. We further direct respondents 1 and 2 to bear the costs of the petitioners as well as respondent No. 3.
Order accordingly. A. H. Petition allowed.