JEHLUM vs ALI AKBAR AND 2 Other Case No — 1970 SCMR 105

Citation: 1970 SCMR 105

Court: Supreme Court of Pakistan

Year: 1969

Decision Date: 1969-12-31

Parties: CHAIRMAN, DISTRICT COUNCIL, JEHLUM vs ALI AKBAR AND 2 Other

Headnotes

Result: Leave refused Judgment JUDGMENT HAMOODUR RAHMAN, J.-These two petitions have been filed by the Chairman, District Council, Jhelum, for leave to appeal from an order of a Division Bench of the High Court of West Pakistan in two petitions under Article 98 of the Constitution, which were heard and disposed of analogously. The writ petitions were filed by the employees of the Pakistan Tobacco Company Limited, Okara, and the railway employees in the Jhelum district respectively, to challenge the validity of the deduction from their salaries of the tax on "professions, trades and callings" levied by the District Councils concerned under the Basic Democracies Order, 1959, and of the notification by virtue of which the tax was sought to be levied.

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s): Hamoodur Rahman, Dr. Sheikh Abdul Rahman, Muhammad Yaqub Ali Khan Title: CHAIRMAN, DISTRICT COUNCIL, JEHLUM vs ALI AKBAR AND 2 Other Case No.:Civil Petitions for Special Leave to Appeal Nos. 205 and 207 of 1967 Writ JUDGMENT Reported As: 1970 SCMR 105 Result: Leave refused Judgment JUDGMENT HAMOODUR RAHMAN, J.-These two petitions have been filed by the Chairman, District Council, Jhelum, for leave to appeal from an order of a Division Bench of the High Court of West Pakistan in two petitions under Article 98 of the Constitution, which were heard and disposed of analogously. The writ petitions were filed by the employees of the Pakistan Tobacco Company Limited, Okara, and the railway employees in the Jhelum district respectively, to challenge the validity of the deduction from their salaries of the tax on "professions, trades and callings" levied by the District Councils concerned under the Basic Democracies Order, 1959, and of the notification by virtue of which the tax was sought to be levied. The notification, it appears, was issued in pursuance of the provisions of subsection (6) of section 31 of the Punjab District Boards Act, 1883, on the 17th of June 1947. It was the contention of the petitioners in the writ petitions that the said notification was no longer operative, as the District Boards Act itself had been repealed by the Basic Democracies Order, 1959, and Article 4 of the latter Order did not and could not keep…

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