Citation Name : 2009 SCMR 1070 SUPREME-COURT
Side Appellant : TEHSIL MUNICIPAL ADMINISTRATION
Side Opponent : NOMAN AZAM
R. 3—Punjab Local Governments
(Taxation ) Rules, 2001, R.9(2)–Constitution of Pakistan (1973),
Art.185(3)—Tax on transfer of immovable property-–Taxes and
fees would take effect from the date of publication of notifications in
the official gazette—Tax law s could not be applied
retrospectively—Although powers had been given to the Local Councils to
give a date for enforcement of the tax proposals, yet those could not be
exercised so as to give retrospective effect to tax proposals/law
s—Where the Local Council tried to give retrospective effect to the
notification, R.9(2) of the Punjab Local Governments (Taxation ) Rules,
2000 was not applicable, as the action of the Local Council was
violative of the established law –-Principles-–Petition for leave to appeal was dismissed
