Law:

Section: 3,3(47)

Law: Constitution of Pakistan, 1973

Section: 163,199,260

Punjab Finance Act (XV of 1977)--- ----S. 3---Constitution of Pakistan, Arts.163 & 199---Constitutional petition---Professional tax---Demand of such tax by Punjab Government from petitioner-company having its sales office in Punjab Province and registered office and factory in Sindh Province---Plea that petitioner was already paying such tax to Sindh Government, thus, Punjab Government was not competent to levy such tax on basis of its sales office located at Lahore; and that Federation by virtue of an entry in Federal Legislative List of the Constitution had exclusive jurisdiction to levy tax on corporation---Validity---Provinces could impose and collect such tax for same falling within legislative competence of Provincial Assembly---According to S.3 of Punjab Finance Act, 1977, only restriction that existed on competence of Provincial Assembly was that its rate could not exceed the limit that might be fixed by an Act of Parliament---Payment of such tax to Sindh Government by petitioner for having its presence there would not legally or constitutionally bar Punjab Government to recover the same from petitioner for being engaged in profession, trade, calling or employment within its territories---Constitutional petition was not competent against impugned notice, which related only to submission of documents for assessment and finalization of petitioner's case---High Court dismissed the petition. Province of Punjab through Secretary, Excise and Taxation, Government of Punjab and others v. Sargodha Textile Mills Ltd. Sargodha and others PLD 2005 SC 988 rel. Judgment of Lahore High Court in W.P. No.5692 of 2009 ref. Constitution of Pakistan--- ----Art. 199---Constitutional jurisdiction---Scope---Constitutional petition was not competent against impugned notice, which related only to submission of documents for assessment and finalization of petitioner's case. JUDGMENT IJAZ UL AHSAN, J.---The petitioner assails notice dated 11-3-2010 issued by respondent N7.2 directing the petitioner to submit documents for the assessment and finalization of its case relating to payment of professional tax. The petitioner is a company registered under the Companies Ordinance,…

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