' The petitioner claims to be aggrieved by the order of the respondent No,1 claiming advertisement tax of moving publicity vehicle leviable under the Advertisement and Signage Byelaws 2003 framed by the respondent No,2. Basically it is contended that the vehicles were only displaying the name of the product manufactured by the petitioner and their trade name and the material did not amount to advertisement. It is further urged that the vehicles were registered in Azad Kashmir and therefore, no tax is payable.
2. The second contention is ex facie untenable as there is nothing in the Byelaws stipulating that the levy is only recoverable from vehicles registered within the territorial limits of the respondent No,2. The first contention requires determination of a pure question of fact. As rightly pointed out by Mr. Manzoor Ahmed learned counsel for the respondent No,2 that remedy of statutory appeal is available and this petition could not be entertained on this score. Learned counsel for the petitioner attempted to urge that no statutory rules pertaining to appeal have been framed under section 195 of the Sindh Local Government Ordinance. However, Mr. Mazoor Ahmed argued that under section 196(2) in the absence of statutory rules, rules operative under the repealed Sindh Local Government Ordinance would continue to remain in force. Indeed reading of section 196(2) clearly affirms this position
3. For the foregoing reasons we would dismiss this petition in limine leaving the petitioner to file the statutory appeal if permissible under the law.