Law: Punjab Finance Act, 1977

Section: 3,SecondSched

Law: Constitution of Pakistan, 1973

Section: 163,260,199

Law: West Pakistan General Clauses Act, (IV of 1956)

Section: 3(47)

(a) Punjab Finance Act (XV of 1977)---S. 3 & Second Sched.---West Pakistan General Clauses Act (VI of 1956) S.3(47)---Constitution of Pakistan, Arts. 163, 260 & 199---Constitutional petition---Tax on persons engaged in professions, trades, callings or employments---Provincial taxes in respect of professions, etc.---Petitioner company impugned notice for assessment of professional tax under S. 3 of the Punjab Finance Act, 1977 on the ground that same was ultra vires the Constitution as the Federation had the exclusive jurisdiction to levy tax on corporations and that the petitioner company did not fall within the scope of the Second Schedule to the Punjab Finance Act, 1977----Validity---Only restriction that existed on the competence of the Provincial Legislature to impose a professional tax was that the rate of such tax could not exceed the limit that may be fixed by an Act of Parliament---Petitioner, in the present case, was a company registered under the Companies Ordinance, 1984 and fell under Second Schedule of the Punjab Finance Act, 1977---Company was to be considered to be a juristic and artificial person created under the Companies Ordinance, 1984 and was possessed with certain legal rights and charged with certain legal duties---Word "person" had been defined in Art. 260 of the Constitution so as to include any body politic or corporate and the same definition was used in S. 3(47) of the West Pakistan General Clauses Act, 1956---No bar therefore existed against the Provincial Government to recover the professional tax from the petitioner company---Constitutional petition was dismissed, in circumstances. Province of Punjab through Secretary, Excise and Taxation, Government of Punjab and others v. Sargodha Textile Mills Ltd., Sargodha and others PLD 2005 SC 988; Pakistan Steel Mills Corporation (Private) Limited, through Incharge Law v. Province of Punjab through Chief Secretary and others PLD 2012 Lah. 103; Mir Nabi Bakhsh Khan Khoso v. Branch Manager, National Bank of Pakistan, Jhatpat (Dera Allah Yar) Branch and 3 others 2000 SCMR 1017 and Khalid Mehmood Chaudhary and others v. Government of the Punjab through Secretary, Livestock and Dairy…

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