' ATIR MAHMOOD, J.---Through this writ petition, the petitioner has challenged the notification No,1613, dated 27-6-2011 issued by respondent No,1 whereby Kot Samba Tehsil and District Rahim Yar Khan, has been declared as Rating Area and property tax has been levied thereupon. He has challenged the order dated 3-5-2012 passed by respondent No,l.
2. Learned counsel for the petitioner contends that the Kot Samaba is absolutely a rural area situated in U/C No,40; that the people of the area being very poor and illiterate are unable to pay the property tax; that as per Section 2(b) of West Pakistan Urban Immovable Property Tax Act, 1958, only a Collector can declare any area as `rating area' and such powers do not vest with the Additional Collector/Administrator who has issued the impugned notification and passed the impugned order dated 3-5-2012, as such, these are illegal having no effect qua the rights of the petitioner and be set aside.
3. On the other hand, learned Law Officer states that the Kot Samaba is not a rural area as it has more facilities supposed to be in a village; that it is not true that all the people of the area are illiterate and poor; that under Section 67 of Punjab Local Government Ordinance 2001, hereinafter referred to as the Ordinance, Administrator is competent to declare any area within his jurisdiction as a rating area and impose tax thereupon; that the remedy of appeal is available to the petitioner under Section 190 of the Ordinance which has not been availed by the petitioner, therefore, this writ petition is not maintainable. He prays that this writ petition having no merit be dismissed.
4. Arguments heard. Record perused.
5. I have gone through the provisions of the Ordinance. Section 3 of the Ordinance is reproduced as under:-- "Ordinance to over-ride other laws:---The Provisions of this Ordinance shall have effect notwithstanding anything contained in any other law for the time,being in force".
6. As per Section 67(i) of the Punjab Local Government Ordinance, 2001, the functions and powers of the Tehsil Council are "to approve taxes, cess, rates, rents, fees, user-charges, tolls, levies, fines and penalties proposed by Tehsil Municipal Administration specified in (part-III) of the Second Schedule". Section 116 of the Ordinance empowers a council to levy taxes, cesses, fees, rates, rents, tolls, charges, surcharges and levies specified in the second schedule. The clause (5) of the Part-III of the said schedule is as follows:- "Property tax rate as specified in section 117"
7. Section 117 of the Ordinance is reproduced as under:- "Rating Areas and Property Tax:
(1) On commencement of this Ordinance every Tehsil and Town shall be rating areas within the meaning of the Punjab Urban Immovable Property Tax Act, 1958 (V of 1958)
(2) The Tehsil Council or Town Council, as the case may be, shall subject to the provisions of Section 116, determine the rate of property tax in an area within the Tehsil or Town.
' Provided that in the areas within a Tehsil or Town where rate has not been determined, the rate shall remain as zero.
(3) Unless varied under subsection (2), the existing rates in the areas within a Tehsil or Town shall remain in force."
8. Keeping in view the above-mentioned provisions of law I am of the considered opinion that after the amalgamation of the Ordinance the Administrator/Tehsil Municipal Administration, R.Y. Khan was competent to issue the impugned notification against which the petitioner filed an objection petition under section 8(2) of the West Pakistan Urban Immoveable Property Tax Act, 1958 which was dismissed by respondent No,1 vide impugned order dated 3-5-2012. Undeniably, under section 190 of the Punjab Local Government Ordinance, 2001, the appeal is provided against any order passed by Local Government or its functionaries which remedy has not been availed by the petitioner.
9. In view of the above, this writ petition has no force and the same is accordingly dismissed.