2010 PTD 2552

Case Laws / Head Notes / Paras

And In Messrs Qadri Brothers vs. Assessing Authority (PLD 1969 Karachi 47) as Now, what is a local fund? This term again has a technical meaning when used in any legislative provision. We may refer to the Sind Local Fund Audit Act of 1930.This term has been defined by section 3, clause (d) of the said Act to mean any fund to the control or Management of which a local authority is legally entitled and includes the proceeds of any cess, rate, duty or tax which such authority is legally entitled to impose, etc. As far back as 1871, the term local authority and local fund was defined in the Cattle Trespass Act (1871) in section 2. Local authority was defined to mean any body of persons for the time being invested by law with control and administration of any matters within a spe...