Law: Constitution of Pakistan, 1973

Section: 73,184,199,Fourth Schedule,EntryNo.47

Law: Income Tax Ordinance, 2001

Section: 4,149,FirstSchedule,SerialNos.4,5,6ofCl. 1A,Division-1,Part-1

(a) Constitution of Pakistan--- ----Arts.73, 184, 199 & Fourth Schedule, Entry No. 47---Imposition of taxes---Judicial review---Principles---Legislature has vast powers to levy and impose tax on income of persons, pursuant to Entry No.47 of Federal Legislative List of Fourth Schedule to the Constitution and to prescribe tax rates thereon by introducing Bill in terms of Art. 73 of the Constitution---Such legislation has to undergo test of Constitutional constraints---Legislative competence of imposing taxes is also subject to scrutiny by High Court under Art. 199 of the Constitution and by Supreme Court under Art. 184 of the Constitution, particularly if a levy or enactment has been challenged for being discriminatory, confiscatory or violative of fundamental rights as guaranteed under the Constitution---Concept of absolute authority to impose tax by rulers on their subjects, without having any representation of people in such legislation, is no more available under the Modern Democratic System of Governments, which are run by elected representatives of people under their respective Constitutions---Unbridled powers and authority to impose tax arbitrarily, without having any rationale or reasonableness, is now being regulated under Constitutional restraints, whereby taxes are to be imposed reasonably, without discrimination and in such manner that those may not encroach upon fundamental rights of a person as guaranteed under the Constitution. The Wealth of Nations (1776) rel. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 4, 149 & First Schedule, Serial Nos.4, 5, 6 of Clause 1-A, Division-1, Part-1 [as amended by Finance Act (XVII of 2012)]---Constitution of Pakistan, Art.199---Constitutional petition---Taxable salary---Rates of tax---Refund of tax---Petitioner was salaried person who was an income tax assessee and his grievance was that table "B" inserted through Finance Act, 2012, in Cl. (1A) of Division-1 of Part-1 of First Schedule to Income Tax Ordinance, 2001, was illegal and ultra vires of the Constitution---Validity---Amount of tax as calculated under slabs of taxable income at Serial Nos.4, 5 and 6 of table "B" was without any conscious…

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