Law: Constitution of Pakistan, 1973

Section: 4(2)(a),23,24,184(3)

Law: Federal Excise Act, 2005

Section: 3,1st Schedule

Law: Punjab Sales Tax on Services Act, 2012

Section: 1(4),2(38),3,1st Schedule

Law: Income Tax Ordinance, 2001

Section: 2(63),2(66),147,168,236

(a) Constitution of Pakistan--- ----Art. 184(3)---Jurisdiction of the Supreme Court under Art. 184(3) of the Constitution---Scope---Jurisdiction under Art.184(3) of the Constitution was referred to as the original jurisdiction of the Supreme Court, which denoted that it was exercising jurisdiction when a case had not already been heard and decided by a tribunal and/or a High Court---Such original jurisdiction was also referred to as extraordinary jurisdiction---Supreme Court may invoke jurisdiction under Art.184(3) of the Constitution in respect of matters of public importance which required the enforcement of any of the Fundamental Rights---Whilst exercising such jurisdiction the Supreme Court regulated itself, therefore, it must ensure that the two stipulated preconditions were first met---Moreover, as there was no appeal against an order/ passed by the Supreme Court in exercise of jurisdiction under Art.184(3) of the Constitution every precaution should be taken to strictly act within the precise parameters set by the Constitution. [Majority view] (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 2(63), 2(66), 147, 168 & 236---Federal Excise Act (VII of 2005), S. 3 & First Sched. Table II, Sr. No. 6 --- Punjab Sales Tax on Services Act (XLII of 2012), Ss. 1(4), 2(38) & 3 & First Sched. Classification No. 9812.1210---Sindh Sales Tax on Services Act (XII of 2011), Ss. 2(97), 3 & 8 & Second Sched. Tariff heading No.9812.1210---Khyber Pakhtunkhwa Finance Act (XXI of 2013), Ss.2(48) & 19 & Sched. II, Serial Nos. 4(5) & 4(9)---Balochistan Sales Tax on Services Act (VI of 2015), Ss. 2(39) & 3 & First Sched. Classification No.98.12.1000---Constitution of Pakistan, Arts. 4(2)(a), 23, 24 & 184(3) & Pt. II, Chapt.1---Human rights case regarding deduction of taxes and other charges by mobile companies in Pakistan---Levy/imposition of advance income tax, Federal excise duty, sales tax on services and service/maintenance charges---Constitutionality and legality---Question as to whether the Supreme Court under Art.184(3) of the Constitution had the jurisdiction to determine the validity of the imposition and collection of taxes---[Per Qazi Faez Isa, J (Majority view):…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492