Law: Constitution of Pakistan, 1973

Section: 199

Law: Punjab Finance Act, 1977

Section: Preamble

Constitution of Pakistan--- ----Art. 199---Punjab Finance Act (IX of 1977), Preamble---Constitutional petition---Imposition of professional tax/licensing/ permit/trade fee by local council---Validity---Under the Constitution, imposition of the professional tax/licence fee, etc. vide notification was not permissible---Petitions were accepted. ICI Pakistan Ltd. v. Tehsil Council, Pind Dadan Khan and others PLD 2007 SC 428; Messrs Pakistan Telecommunication Company Ltd. through General Manager (South) v. Government of the Punjab through Secretary, Excise and Taxation Lahore and another 2002 CLD 1010 and Olympia Textile Mills through Aurengzeb Mannoo Authorised Director v. Province of the Punjab through Secretay and others 2004 MLD 814 rel. JUDGMENT SHEZADA MAZHAR, J.---Through this single order, I intend to dispose of Writ Petitions Nos.4835 of 2006, 4193 of 2006, 1842 of 2007 and 5871 of 2005, as common question of law and facts has been raised in all these petitions. 2. Facts necessary for the disposal of the present writ petitions are that the petitioners have challenged the levy of professional tax/licensing/permit/trade fee etc, imposed by the respondents through the impugned notifications. 3. Learned counsel for the petitioners contends that under the scheme of the Constitution of the Islamic Republic of Pakistan, 1973, taxes on profession/trade can only be imposed and levied by the Provincial Assembly and that too by an Act and in this regard relied upon the law laid down by the Hon'ble Supreme Court in "ICI Pakistan Ltd. v. Tehsil Council, Pind Dadan…

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