| Citation(s) |
|---|
| 2024 SLG 3006 2024 SLD 3006 2024 SCMR 1049 2024 PTD 798 |
Supreme Court of Pakistan
Civil Appeals Nos. 1363 to 1365 of 2018 and Civil Misc. Application No. 4728 of 2023, decided on 13th October, 2023. Civil Appeals Nos. 1363 to 1365 of 2018 (against the judgment dated 15.07.2017 of the High Court of Sindh, Karachi passed in Constitution
PRESENT: QAZI FAEZ ISA, C.J., AMIN-UD-DIN KHAN AND ATHAR MINALLAH, JJ
For the Appellants: (In all cases) Muhammad Umer Riaz, Advocate Supreme Court. Assisted by Ch. Abubakar. Zaki Haider, CEO, Clifton. Aamir Rashid, CEO, Faisal. Tanveer Ashraf, Director, ML & C. and Javed Abbasi, Law Officer, ML & C. (Through video-link f
Civil Appeals Nos. 1363 to 1365 of 2018 and Civil Misc. Application No. 4728 of 2023, decided on 13th October, 2023. Civil Appeals Nos. 1363 to 1365 of 2018 (against the judgment dated 15.07.2017 of the High Court of Sindh, Karachi passed in Constitution
PRESENT: QAZI FAEZ ISA, C.J., AMIN-UD-DIN KHAN AND ATHAR MINALLAH, JJ
For the Appellants: (In all cases) Muhammad Umer Riaz, Advocate Supreme Court. Assisted by Ch. Abubakar. Zaki Haider, CEO, Clifton. Aamir Rashid, CEO, Faisal. Tanveer Ashraf, Director, ML & C. and Javed Abbasi, Law Officer, ML & C. (Through video-link f
[FOR IMPLEADMENT BY MESSRS ZUBI INTERNATIONAL PRIVATE LIMITED, THROUGH ITS ASSISTANT MANAGER, HAFIZ ZAHID HASSAN] IN C.A. 1363 OF 2018 CANTONMENT BOARD FAISAL AND ANOTHER---APPELLANTS
VERSUS
HABIB BANK LIMITED, KARACHI AND ANOTHER---RESPONDENTS AND IN C.A
Law: Cantonments Act, 1924
Section: 60(1)
Cantonments Act (II of 1924)--- ----S. 60(1) [as amended by the Cantonments (Amendment) Act (XLVII of 2023)] & Sched. VII---Cantonments (Amendment) Act (XLVII of 2023), S. 2(a)(i)---Constitution of Pakistan, Arts. 140A, 163 & Fourth Sched., Pt.1, Entry 2---Rules of Business, 1973, Second Sched., Entry 7(a)(ii)---Cantonment Boards---Professional tax---Cantonment Boards are not empowered to impose professional tax on those engaged in professions, trades, callings or employments in cantonment areas---Professional tax mentioned in Article 163 of the Constitution recovered by the Cantonment Boards is unconstitutional---Section 60(1) of the Cantonments Act, 1924 [as amended by the Cantonments (Amendment) Act, 2023] and its Schedule VII to the extent that they may authorize the imposition of the professional taxes are ultra vires the Constitution. Section 60(1) of the Cantonments Act, 1924 dealing with general power of taxation was amended by the Cantonments (Amendment) Act, 2023, which also made additions to Schedule VII of the Cantonments Act, 1924 and included therein the professional taxes. The administrative division mentioned in section 60(1) of the Cantonments Act, 1924 is defined in section 2(a)(i) of the Cantonments (Amendment) Act, 2023, as: '"administrative division" means the division to which business of cantonments stands allocated.' The Second Schedule to the Rules of Business, 1973, stipulates that the business of cantonments stands allocated to the Defense Division. The aforesaid change meant that, previously the sanction of the Federal Government was required to be obtained for cantonment boards to impose taxes but now it has been delegated to a Division. This downgrading the power of the Federal Government does not seem to conform to democratic principles and obfuscates transparency. Article 163 of the Constitution alone authorizes the provinces to impose the professional taxes, and the Supreme Court has already decided this very issue in the case reported as ICI Pakistan Ltd. v. Tehsil Council (PLD 2007 Supreme Court 428) ('the ICI case'). The attempt to distinguish the 'ICI case' on the ground that, after the insertion of Article 140A into…
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