1. MALIK HAQ NAWAZ, J.---By means of the instant writ petition the petitioners have challenged the imposition of certain taxes especially the tax imposed on butchers carrying on their business within the limits of Gilgit city.
2. ' The learned counsel for the petitioners contended that the respondents have imposed the slaughtering tax at different rates i,e, Rs.150/- for slaughtering of goats, sheep etc and Rs. 250/- for cows, oxe etc. From the month of July.
3. The main contention of the learned counsel is that the respondents are not competent to impose any tax till the Local Government and body of Municipal Committee hold a meeting and forward its recommendations to the Local Government which has not been done and the taxes have been imposed arbitrarily without following the proper procedure and prays that collection of taxes from the petitioners by the respondents may be declared illegal and without lawful authority, and the respondents be restrained to collect the taxes from the petitioners.
4. On the other hand the learned A.A.G vehemently contended that under section 138 of the Gilgit- Baltistan Local Government Act, 2014 the Local Government is competent to make any rule for imposition/ collection of necessary taxes from the public, as provided in third schedule of the Gilgit-Baltistan Local Government Act, 2014. In this context the learned AAG referred sections 79, 84, 103 and 104 of the above referred Act The learned AAG placed before us a notification bearing No, Sec-LG-1(24)/2015-16 dated 14 June, 2016 whereby the Governor of Gilgit-Baltistan has accorded approval to levy taxes/collection of local council revenues i,e, tolls, rates, fees and charges as applicable in Gilgit Baltistan under the third schedule of Gilgit Baltistan Local Government Act 2014. The learned AAG submitted that the instant writ petition is the result of misconception and be dismissed in the interest of justice.
5. ' We have heard both the parties and perused the record placed on file.
6. With the able assistance of the learned counsel for the parties we found that the respondents are collecting taxes on the strength of the notification issued by the Governor Gilgit-Baltistan, the vires of which has not been challenged by the petitioners on any forum provided under the act to the aggrieved party. The act of respondents cannot be termed as excess of their authority or beyond the limits of law.
7. ' Hence, the instant writ petition is dismissed having no merits File.