| Citation(s) |
|---|
| 2013 SLG 2324 2013 SLD 2324 2013 PLD 449 |
Sindh High Court
decided on 1st March, 2013.... DATE of hearing: 10thDecember, 2013
FAISAL ARAB, SAJJAD ALI SHAH AND AQEEL AHMED ABBASI, JJ
Dr. Muhammad Farogh Naseem, Khalid Javed Khan, Rashid Anwar, M. Anas Makhdoom, Anwar Kashif Mumtaz, Naveed A. Andrabi, Khalid Mehmood Siddiqui, Ghulam Murtaza, Lubna Pervez, Abid Shahban, Junaid Farooqi, Muhammad Rafi Kamboh, Kazim Hasan, Abdul Rahim Lakh
decided on 1st March, 2013.... DATE of hearing: 10thDecember, 2013
FAISAL ARAB, SAJJAD ALI SHAH AND AQEEL AHMED ABBASI, JJ
Dr. Muhammad Farogh Naseem, Khalid Javed Khan, Rashid Anwar, M. Anas Makhdoom, Anwar Kashif Mumtaz, Naveed A. Andrabi, Khalid Mehmood Siddiqui, Ghulam Murtaza, Lubna Pervez, Abid Shahban, Junaid Farooqi, Muhammad Rafi Kamboh, Kazim Hasan, Abdul Rahim Lakh
Messrs SHAHBAZ GARMENTS (PVT.) LTD. and othersVsPAKISTAN through Secretary Ministry of Finance, Revenue Division, Islamabad and others
Law: Constitution of Pakistan, 1973
Section: 73,199,260(1)
Law: Workers Welfare Fund Ordinance, 1971
Section: 2(c),3,4,5,6,Sched.A,Ch.-1
(a) Words and phrases--- ----"Fee"---Defined and explained. Chambers 21st Century Dictionary (Revised Edition); Black's Law Dictionary (Sixth Edition); Wharton's Law Lexicon Dictionary (Fifteenth Edition); Judicial Dictionary 13th Edition K J Aiyar; Legal Terms and Phrases 2006 Edition by M. Ilyas Khan and Supreme Court on Words and Phrases by Justice M. L. Singhal rel. (b) Words and phrases--- ----"Tax"---Defined and explained. Black's Law Dictionary (Sixth Edition); Wharton's Law Lexicon Dictionary (Fifteenth Edition); Judicial Dictionary 13th Edition K J Aiyar; Legal Terms and Phrases 2006 Edition by M. Ilyas Khan; Supreme Court on Words and Phrases by Justice M. L. Singhal and Chambers 21st Century Dictionary (Revised Edition) ref. (c) Words and phrases--- ----"Tax and Fee"---Defined and distinguished. Wharton's Law Lexicon Dictionary (Fifteenth Edition); Judicial Dictionary 13th Edition K J Aiyar; Collector of Customs and others v. Sheikh Spinning Mills 1999 SCMR 1402; Pakistan Burmah Shell Ltd. v. Federation of Pakistan 1998 PTD 1804; Pakistan Flour Mills Association v. Government of Sindh 2003 SCMR 162; Messrs Mutual Funds Association of Pakistan (MUFAB) v. Federation of Pakistan 2010 PLC 306; Messrs Elahi Cotton Mills Ltd. v. Federation of Pakistan PLD 1997 SC 582; The Elel Hotels and Investments Ltd., and another v. Union of India AIR 1990 SC 1664; Sohail Jute Mills Ltd. v. Federation of Pakistan PLD 1991 SC 329 and Syed Nasir Ali v. Pakistan 2010 PTD 1924 ref. (d) Constitution of Pakistan--- ----Arts. 73, 199 & 260(1)---Taxation by Government through Money Bill (Finance Act)---Judicial review of Money Bill by High Court---Scope---Legislative competence of Government to raise funds by imposing various taxes must be jealously guarded instead of making an attempt to declare a taxing statute ultra vires---Principles. Collector of Customs and others v. Sheikh Spinning Mills 1999 SCMR 1402; Pakistan Burmah Shell Ltd. v. Federation of Pakistan 1998 PTD 1804; Pakistan Flour Mills Association v. Government of Sindh 2003 SCMR 162; Messrs Mutual Funds Association of Pakistan (MUFAB) v. Federation of Pakistan 2010 PLC 306; Messrs Elahi Cotton Mills Ltd. v.…
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