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IN THE LAHORE HIGH COURT, MULTAN BENCH,

MULTAN.

W.P. No.____________/2003

Sangam Theatre Vs. T.M.A. etc.

INDEX
S. No. DESCRIPTION OF DOCUMENTS ANNEXES PAGES
1 Urgent Form
2 Stamp Paper.
3 Writ Petition.
4 Affidavit
5 Copy of paid entertainment duty. A
6 Copy of notice B
7 Dispensation Application.
8 Affidavit.
9 Stay application.
10 Affidavit.
11 Power of attorney.

PETITIONERS,
Dated: __________

Through: -
IN THE LAHORE HIGH COURT, MULTAN BENCH,
MULTAN.

W.P. No.____________/2003

Sangam Theatre, represented by Shahid Kareem S/o


Muhammad Yousuf, R/o H. No. 1762, Chowk Shaheedan,
Multan.

……PETITIONER
VERSUS
1. Tehsil Municipal Administration, Multan City, through City
Nazim, Multan.
2. City Nazim, Multan, Tehsil Municipal Administration,
Multan City.
3. Tehsil Officer (Finance) Tehsil Municipal Administration,
Multan City.
4. Director, Excise & Taxation, Multan.
……RESPONDENTS

Writ Petition under Article 199 of


the Constitution of Islamic Republic
of Pakistan, 1973 along-with all the
enabling provisions.

Respectfully Sheweth: -

1. That the names and addresses of the parties have correctly been
given for the purpose of their summons and citations.

2. That the petitioner is running theatre in Multan City, in which the


“Dramas” are performed. The theatre is duly licensed by the
authorities and the petitioner is paying regular taxes including the
entertainment duty ( ) as levied by the Govt. of
Punjab. Copy of Form ED-4 is attached as
Annex “A”.

3. That a notice dated 20.06.03 No. 1088-TMO-TMA/TCM


received by the petitioner from respondent No. 3 for the deposit
of Rs. 74,100/- in the office of respondent
No. 1. This notice was for the payment of entertainment duty (
) levied by the respondent No. 1. Copy of notice is
Annex “B”.

4. That after the receipt of notice, the petitioner was not given any
time for the redressal of his grievance. The respondent No. 3
received this illegal duty under the threat of seal of theatre, which
the petitioner paid under protest.

5. That the levy of entertainment duty/tax/fee by the respondents


No. 1 to 3 is illegal and unlawful inter-alia on the following: -

GROUNDS

i) That the levy of entertainment duty/tax is against the


principles of natural justice.

ii) That the levy of this entertainment duty/tax is against


the prevailing law and system of justice.

iii) That the petitioner is already paying the entertainment


duty to the Govt. of Punjab regularly to the respondent
No. 4 and the same duty/fee/tax cannot be levied by the
respondents No. 1 to 3.

iv) That as per provisions of Sec-116(2) of the Punjab


Local Govt. Ordinance, 2001 could not be levied
without previous publication and inviting public
objections. For the reference the wording is
reproduced:-

Sec-116 (2)

“No tax shall be levied without the previous


publication of the tax proposal and after inviting
public objections”
But no such publications were given by any way.

v) That the petitioner is condemned unheard.

vi) That the levy of entertainment duty/fee/tax caused a


great miscarriage of justice.

vii) That the petitioner approached many times to the


respondents for the redressal of his grievance, but could
not succeed and adamant to seal the theatre premises.

6. That the petitioner is left with no other alternate, adequate,


efficacious or speedy remedy except to invoke the extraordinary
constitutional jurisdiction of this Hon’ble Court, for the redressal
of his grievance.

In view of the above submissions, it is


respectfully prayed that the petition in hand may
graciously be accepted and the levy of entertainment
duty/fee/tax ( ) by respondents No. 1 to 3
may please be declared illegal, unlawful and
unwarranted under the law.

Any other writ, direction, order or relief, which


this Hon’ble Court deems fit may graciously be
awarded in the interest of justice and equity.
Humble petitioner,

Dated: ________

Through: -

Certificate: -
Certified as per instructions of the client,
this is the first petition on the subject matter.
No such petition has earlier been filed
before this Hon’ble Court.
Advocate
IN THE LAHORE HIGH COURT, MULTAN BENCH,
MULTAN.

W.P. No.____________/2003

Sangam Theatre Vs. T.M.A. etc.

AFFIDAVIT of: -
Shahid Kareem S/o Muhammad Yousuf, R/o H. No.
1762, Chowk Shaheedan, Multan.

I, the above named deponent do hereby


solemnly affirm and declare that the contents of
the above-titled petition are true and correct to
the best of my knowledge and belief and nothing
has been kept concealed thereto.

DEPONENT

Verification: -
Verified on oath at Multan, this _____ day
of July 2003 that the contents of this affidavit are
true & correct to the best of my knowledge and
belief. Nothing has been kept concealed thereto.

DEPONENT
IN THE LAHORE HIGH COURT, MULTAN BENCH,
MULTAN.

In re: C.M. No. ____________/2002


In
W.P. No.____________/2003

Sangam Theatre Vs. T.M.A. etc.

APPLICATION U/S 151 OF C.P.C.

Respectfully Sheweth: -

1. That the above titled application is being filed before this


Hon’ble Court, the contents of which may be considered as
integral part of this petition.

2. That prima facie the petition is likely to be decided in favour


of the petitioner.

3. That the levy of such tax/fee is not within the jurisdiction of


respondents No. 1 to 3.

4. That the entertainment duty/fee ( ) is already paid


by the applicant to the respondent No. 4.

5. That the requirements for the levy of tax were not fulfilled by
the respondents.

6. That the applicants are condemned unheard.

7. That the recovery of this tax/fee/duty will cause financial


hardships to the applicant and the applicant will have to suffer
irreparable loss.

8. That balance of convenience lies in favour of the applicant.


In view of the above, it is respectfully prayed
that the recovery of entertainment duty/fee/tax ( )
may please be suspended till the final disposal of the
main petition.

Any other relief which this Hon’ble Court deems


fit, may also please be granted to the applicant.

APPLICANT,
Dated: __________

Through: -
IN THE LAHORE HIGH COURT, MULTAN BENCH,
MULTAN.

In re: C.M. No. ____________/2002


In
W.P. No.____________/2003

Sangam Theatre Vs. T.M.A. etc.

DISPENSATION APPLICATION

AFFIDAVIT of: -
Shahid Kareem S/o Muhammad Yousuf, R/o H. No.
1762, Chowk Shaheedan, Multan.

I, the above named deponent do hereby


solemnly affirm and declare that the contents of
the above-titled application are true and correct
to the best of my knowledge and belief and
nothing has been kept concealed thereto.

DEPONENT

Verification: -
Verified on oath at Multan, this _____ day
of July 2003 that the contents of this affidavit are
true & correct to the best of my knowledge and
belief. Nothing has been kept concealed thereto.

DEPONENT
IN THE LAHORE HIGH COURT, MULTAN BENCH,
MULTAN.

In re: C.M. No. ____________/2002


In
W.P. No.____________/2003

Sangam Theatre Vs. T.M.A. etc.

APPLICATION FOR DISPENSING WITH THE


FILING OF CERTIFIED COPIES OF ANNEXURES.
=========================================

Respectfully Sheweth: -

1. That the above-titled application is being filed before this


Hon’ble Court, the contents of which should be considered as
part & parcel of the main petition.

2. That certified copies of Annexes “ ” are not readily


available. However, uncertified/photo state copies of the same
have been annexed with the petition, which are true copies of
the original documents.
It is, therefore, respectfully prayed that
this Hon’ble court may please dispense with the
filing of aforesaid copies of documents.

APPLICANTS,
Dated: __________

Through: -