Law: Khyber Pakhtunkhwa Finance Act, 2013

Section: 19, ScheduleII

Law: Constitution of Pakistan, 1973

Section: 142,199

Khyber Pakhtunkhwa Finance Act (XVII of 2013)- -S.19 & Sch.II-Constitution of Pakistan, Arts. 142 & 199-Taxable Service-Constitutional validity-Maintainability of a Constitutional petition against taxing/fiscal statutory provisions on ground of unreasonableness, hardship or being excessive or discriminatory vis-a-vis rate of said tax being different in other Provinces-Scope-Fiscal statute could not be struck down merely on ground of its harshness or hardship that it may cause, unless it was confiscatory and also could not be struck down merely on ground of unreasonableness -Spirit of the Constitution envisaged a Federal form of government, vesting in its federating units with autonomy and presumption in favour existed in the Constitutionality of a law made by Parliament or Provincial legislature and no enactment could be struck down by stating that the same was arbitrary, unreasonable or irrational, unless some Constitutional infirmity had to be found-High Court was not concerned with wisdom or un-wisdom or the justice or injustice of such a statute, as the Legislature(s) were supposed to be alive to such needs of the people who they- "Hardship" was not relevant in pronouncing on the Constitutional validity of a fiscal statute and in the field of taxation, the Legislature enjoyed a greater latitude for classification- Fiscal statute could not be struck down solely on ground that the rate of tax levied was unreasonably high and any interpretation of the law which was in conflict with the spirit of the Constitution was to be avoided and one in support thereof was to be applied, hence Provincial autonomy ingrained in the Constitution was to be upheld. D. G. Khan Cement Company v. The Federation of Pakistan Writ Petition No.3515 of 2012 distinguished. Lahore Development Authority's case 2015 SCMR 1739; Rakehs Kohli's case 2013 SCMR 34; Messrs Elahi Cotton Mill's case 1997 PTD 1555; Anoud Power Generation's case PLD 2001 SC 340; Haji Muhammad Sadiq's case 2007 PTD 67; Ali Haider Khan's case 2016 PTD 2525 and Muzaffar Khan's case 2013 SCMR 304 rel. THIS JUDGMENT DELIVERED BY: YAHYA AFRIDI, CHIEF JUSTICE:---.--- Pakistan Telecommunication Company Limited…

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