Law: North West Frontier Province Finance Act, 1996

Section: 11

Law: Constitution of Pakistan, 1973

Section: 4,148,151,199

Law: Pakistan Tobacco Board Ordinance, 1968

Section: 9

North-West Frontier Province Finance Act (I of 1996)---S. 11 [as amended by North-West Frontier Province Finance Act (VI of 2004)]---Pakistan Tobacco Board Ordinance (I of 1968), S.9--Constitution of Pakistan, Arts.4, 148, 151 & 199---Constitutional petition---Levy of tobacco development cess by Government of N.-W.F.P. on harvests of tobacco transported in Dera Ismail Khan Division from Punjab Province---Validity---Two types of tobacco cess were being presently collected i.e. one called Federal Tobacco Cess being collected by Federal Tobacco Board on behalf of Federal Government, and other was provincial levy collected by Provincial Government through Excise and Taxation Department---Provincial Government had legally levied such cess at specified rates on persons, other than tobacco factories, dealing in tobacco business and transporting tobacco from Punjab Province---Collection of such cess by Federal Government and Provincial Government would not amount to double taxation and was not violative of Art. 151 of the Constitution---Federal Tobacco Cess being collected by Pakistan Tobacco Board on behalf of Federal Government was not divisible under Finance Distribution Formula---Impugned cess levied by Provincial Government would not amount to double taxation and was not violative of Arts.4, 148 & 151 of the Constitution---Petitioner by alleging impugned cess to be double taxation had challenged Federal Levy being collected by such Board, which being a necessary party had not been impleaded in constitutional petition, which was a defect---Petitioner had impugned North-West Frontier Province Finance Act, of 2004 without challeng­ing same in constitutional petition---High Court dismissed constitutional petition in circumstances. Pakistan Tobacco Co. Ltd. v. N.-W.F.P. through Secretary Law, Government of N.-W.F.P., Peshawar and 9 others 2002 CLC 1910; PLJ 2002 SC 625 (sic) and PLD 2005 Kar. 55 rel. JUDGMENT SYED SAJJAD HASSAN SHAH, J.---Through the instant constitutional petition, the petitioners have impugned the levy of tobacco development cess (T.D.C) on the harvests of tobacco crop transported from the Province of Punjab into the limits of D.I. Khan…

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