' By this petition under Article 199 of the Constitution of Islamic Rupublic of Pakistan, 1973, the petitioner seeks a direction to the respondents not to charge any export tax on the machinery and the raw material being imported by the petitioner from abroad through Dry Port at Lahore.
2. The contention of learned counsel for the petitioner is that as the goods in question remained in transit for a period of less than 24 hours, no export tax can be levied or charged on these goods, as provided by rule 5 of the Punjab Zila Council Export Tax Rules, 1990. This contention of learned counsel for the petitioner is supported by two judgments of this Court, namely, Multan Chemical Limited v. District Council, Lahore etc. 1991 M LD 910 and Messrs Rupali Polyester Limited v.
Government of the Punjab through Secretary, Local Government and Rural Devemlopment and 2 others 1992 CLC 796. Faced with this situation, learned counsel for the respondents states that the respondents shall not charge any tax on the goods, provided these goods are taken out of Zila Lahore within 24 hours of clearance from Dry Port. This petition stands disposed of in the above terms with no order as to costs.