Law:

Section:

(a) Interpretation of Constitution-------Principle---While interpreting the Constitutional provisions, approach of the Court should be dynamic, progressive, and liberal keeping in view the changed situation, which is intended to be catered by existing provisions of the Constitution or by new legislation. Pir Sabir Shah v. Shad Muhammad Khan. Member, Provincial Assembly, N.W.F.P. and another PLD 1995 SC 66 fol. (b) Constitution of Pakistan (1973)--- ---Art. 151---Interpretation of Art. 151, Constitution of Pakistan with reference to definition of phrase "prohibiting or restraining" as used in cl.(a) of sub-Article (3) thereof in ordinary dictionary meaning. Black's Law Dictionary, 5th Edn. and World Book Dictionary by Scoot Fetzer Company, Chicago ref. (c) North-West Frontier Province Finance Act (III of 1997)-- ----S. 11---North-West Frontier Province Finance Act (I of 1996), S.11--­Constitution of Pakistan (1973), Arts. 151(1)(3) & 142---Levy of Tobacco Development Cess by Provincial Government---Inter-Provincial trade--­Freedom---Concept---Levy of Tobacco Development Cess by the Provincial Government is not excess delegation of legislative power to the executive and would fall within the definition of compensatory or incidental tax which would not cause hindrance in trade, commerce and intercourse rather such reasonable/nominal tax would facilitate the Provincial Government in purpose of generating revenue for development etc.---Levy of cess not causing hindrance in freedom of trade commerce and intercourse, the provisions of S.11, N.W.F.P. Finance Alm 1997 or N.W.F.P. Finance Act, 1996 are not violative of Art.151(1)(3) of the Constitution--­Principles---Supreme Court, however, observed that if the Provincial Assembly or the Provincial Government intended to levy "Tobacco Development Cess" it should have either fixed the rate of the cess itself as it was done by means of S. 11 N.W.F.P. Finance Act, 1996 or some guidelines should have been provided in S.11, N.W. F. P. Finance Act, 1997 channelizing the power to the Executive Government to fix the rate because levy of such development cess must be reasonable being a type of compensatory tax which is…

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