IRSHAD HASAN KHAN, J.-This petition under Article 199 of the Constitution of the Islamic Republic of Pakistan calls in question the clarification made in respect of imposition of octroi tax on preparation of garments vide Item No.5, Schedule-II, Chapter-VIII of the Notification dated 24.11.1987 issued by the Municipal Corporation, Faisalabad.
2. The relevant facts are that the Municipal Corporation, Faisalabad, after complying with all the formalities laid down in the Local Council Taxation Rules, 1980, imposed Octroi Tax on the preparation of garments vide Item No.43 of the approved schedule duly notified vide TO/366, dated 24.12.1985. The entries read thus:- {{URUD TEXT MISSED}} The clarification of the said item is in the following terms: {{URUD TEXT MISSED}} The grievance of the petitioner is that a new octroi tax has been imposed in the garb of clarification without complying with the relevant provisions of the taxation rules.
3. After hearing the learned counsel for the petitioner and perusing the report tendered by the Secretary, Local Government and Rural Development, it is apparent on the face of record that the ambiguity in the description of octroi tax has been clarified and no new tax has been imposed vide impugned notification.
4. Clearly, the persons who conduct the business of tailoring fall in the category of those persons who are associated with the trade of preparation of garments. The petitioner was admittedly running the business of tailoring in his shop where garments are prepared and, therefore, he was rightly asked by the Municipal Corporation, Faisalabad, to pay the tax of Rs.300/- per annum, his business being covered under item No.43 of the approved schedule.
In view of the above, I find no force in the writ petition, which is hereby dismissed in limine.