Law: Constitution of Pakistan, 1973

Section: 73(4),188,Fourth SchedulePartI,EntryNo.51

Law: Supreme Court Rules, 1980

Section: O.XXVI

Law: Gas Infrastructure Development Cess Act, 2011

Section: 3,4,SecondSchedule

(a) Supreme Court Rules, 1980--- ----O. XXVI---Review of Supreme Court Judgment---Scope---Second review --- Second review of a of the Supreme Court was not permissible under the Supreme Court Rules, 1980. (b) Gas Infrastructure Development Cess Act (XXI of 2011)-- ----Ss. 3, 4 & Second Sched.---Constitution of Pakistan, Arts.73(4) & 188---Review petition---Gas Infrastructure Development Cess ("the Cess"), levy of---Constitutionality---Decision of Speaker of National Assembly with respect to nature of a bill being a "Money Bill"---Scope ---Supreme Court had declared in the impugned under review that imposition of Gas Infrastructure Development was a fee and not as tax, therefore, it could not have been imposed through a "Money Bill"---Contention of Government that once the Speaker of National Assembly had certified that levy of cess in question was validly included in the Money Bill (implying that it was a tax and not a fee), such determination attained finality, and could not be reopened by the Supreme Court---Validity---Certificate by the Speaker of the National Assembly providing that a bill was a Money Bill would only be relevant if proceedings arose in Parliament---Such a certificate would not prevent the Court from examining whether a particular item could have validly been included in a Money Bill, and it would also not create a bar on the jurisdiction of the court to determine true nature of the levy of cess in question---Review petition was dismissed accordingly. Sindh High Court Bar Association v. Federation of Pakistan PLD 2009 SC 879 ref. (c) Constitution of Pakistan--- ----Art.188 & Fourth Sched., Part 1, Entry. No.51---Review petition---Entry appearing in Federal Legislative List, interpretation of---Legislative history of such an Entry, relevance of---Taxes on mineral oil, natural gas "and" minerals for use in generation of energy---Interpretation of the word "and"---Scope---Government had contended in the under review that the word "and" appearing between the words 'natural gas' and 'minerals', in Entry No.51, Part 1 of the Fourth Schedule to the Constitution, should be interpreted and read as "or"---Supreme Court had declared in the…

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