Law: Punjab Sales Tax on Services Act, 2012

Section: Sr.No. 52,Second Schedule

Law: Civil Procedure Code (V of 1908)

Section: 27-A

Law: Constitution of Pakistan, 1973

Section: 9,153,154,Entry No.11,Part 2,4th Schedule

NOTES: Levy of sales tax under the Punjab Sales Tax on Services Act, 2012 ("Act") Legal profession falls under entry No. 11, Part-2 of the 4th Schedule to the Constitution of Islamic Republic of Pakistan, 1973 and can, therefore, be regulated by the Federal legislature only Petition allowed. THIS ORDER PASSED BY: SYED MANSOOR ALI SHAH, JUSTICE:---.--- The petitioner Association has challenged the levy of sales tax under the Punjab Sales Tax on Services Act, 2012 ("Act") on the services of Practitioners and consultants (9815.2000), Corporate Consultants (9850.0000) and Tax Consultants (9851.0000) under Sr. No.52 of the Second Schedule to the Act. It is contended that the legal profession falls under entry No. 11, Part-2 of the 4th Schedule to the Constitution of Islamic Republic of Pakistan, 1973 and can, therefore, be regulated by the Federal legislature only. It is further submitted that by virtue of the fact that the said entry falls under Part-2 of the 4th Schedule, it is also regulated by the Council of Common Interest ("CCI") in terms of Articles 153 and 154 of the Constitution and, therefore, said services cannot be subjected to tax under a provincial law. It is added that imposition of tax on the above services increases the cost of access to justice which otherwise offends…

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