' MUNAWAR ALI KHAN, J.-Granted, subject to all just exceptions.
2. The contention of the learned Advocate is that petroleum, being a Federal subject, even a assess in the nature of octroi tax was not leviable in respect of bringing in of petrol within the Municipal area. He further states that it is the policy, or, a directive of the Government that the petroleum should be sold at uniform price throughout Pakistan, and the imposition of octori tax will unbalance the Federal Government's Policy, or, directive, because the seller will, as of necessity, pass on this expenditure to the buyer. He has, however,. Not produced any copy of the directive, or policy statement before us.
' Additionally, the learned Advocate has relied on an unreported decision of West Pakistan High Court, Peshawar Bench, in Civil Revision Application No, 138/1963, decided by Mr. Justice Muhammad Afzal Cheema on 2.5th May, 1971. The case of Administrator, Lahore Municipality v.
Doulat Ram Kapoor (1) decided by the Federal Court and is also a case in point. The learned Advocate also relied on a Division Bench judgment of this Court in the case of Burmah Oil Storage and Distribution Company of Pakistan Ltd. v. Additional Commissioner (Judicial), Karachi (2). The judgment may also be found in the record of C. P. No, 199/1972, decided on 20th May, 1982.
It was pointed out to Mr. Imamally G. Kazi that levy of octroi has to be distinguished from imposition of a tax. Levy of octroi would be in the nature of a acesses rather than a tax. It was also pointed out to the learned Advocate that in the Interim Constitution of Pakistan, 1972, an Item 47 in the Provincial Legislative List, it was provided that the Provincial Government, or, the Legislature had the power to impose recess on the entry of goods into a local area for consumption, use and sale therein. However, in the Constitution of 1973, no separate Provincial Legislative List was provided, but Item 47 of the Provincial Legislative List, as appearing in the Interim Constitution, does not appear to hay been inserted in any of the two lists, viz. The Federal List and the Concurrent List, in the Constitution of 1973. It would thus appear that the makers of the Constitution had intended to reserve the imposition of acesses on entry of goods in a local area with the provincial field.
This petition does involve Important questions of law and interpretatoin of the Constitution. The point is also of first impression. we will therefore admit this petition. Notice.
3. We are not inclined to grant stay in this case, as the matter related to imposition of cess , or tax.
Dismissed.
(2) 1982 CLC 2528
(1) A 1 R 1942 FC 14