Law: Sales Tax Act, 1990

Section: 3,3(1),3(2)(b),3(6)

Law: Constitution of Pakistan, 1973

Section: 77,162,199

Sales Tax Act (VII of 1990) - -S.3-Constitution of Pakistan, Arts. 77 & 199-Tax to be levied by law only-Nature and effect of Art.77 of the Constitution-Public interest litigation-Petitioners, in public interest, impugned increase in prices of petroleum products, inter alia, on the ground that the Federal Government had encroached upon jurisdiction of Parliament by fixing sales tax on petroleum products under S.3 of the Sales Tax Act, 1990-Validity-Under Art. 77 of the Constitution, no tax could be levied except by or under authority of an Act, which meant that there must exist an Act of Parliament which either levied tax or granted authority to levy tax-Provisions of S.3 of the Sales Tax Act, 1990 authorized Federal Government to impose conditions and restrictions by way of notification on the manner in which sales tax was to be charged, collected and paid and it could specify higher or lower rates of the same in a notification-Impugned S.R.Os. whereby sales tax has been notified on petroleum products had been issued pursuant to S.3 of the Sales Tax Act, 1990 meaning thereby the same were authorized by the Parliament-Levy of tax could not be declared unconstitutional or against public interest if it increased or lowered prices-Constitutional petition was dismissed, in circumstances. Messrs Mustafa Impex Karachi and others v. The Government of Pakistan through Secretary Finance, Islamabad and others PLD 2016 SC 808 ref. THIS ORDER PASSED BY: AYESHA A. MALIK, JUSTICE:---.--- This judgment decides upon the issues raised in W.Ps. Nos. 4311/16, 30920/16, 36734/2016, 3829/2016 and 3399/2016 as all the Petitions raise common questions of law and facts. In W.Ps. Nos. 4311/16, 30920/16, 36734/2016, 3829/2016, the Petitioners have impugned SRO 57(I)/2016 dated 29.1.2016 issued by Government of Pakistan, Ministry of Finance, Economic Affairs, Statistics and Revenue (Revenue Division), Islamabad ("SRO"). In W.P. No. 3399/2016, the Petitioners have impugned the S.R.O. and have also called into question increase in petroleum prices in the country and the manner in which petroleum prices are fixed. 2. All the Petitions have been filed in public interest. Writ Petitions…

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