Law: Civil Procedure Code (V of 1908)

Section: 151

Law: Constitution of Pakistan, 1973

Section: 153, 154

 STAY FOR PROFESSIONAL SERVICESORDER SHEETThe petitioner Association has challenged the levy of sales tax under the Punjab Sales Tax on Services Act, 2012 ("Act") on the services of Practitioners and consultants (9815.2000), Corporate Consultants (9850.0000) and Tax Consultants (9851.0000) under Sr. No.52 of the Second Schedule to the Act. It is contended that the legal profession falls under entryNo. Il, Part-2 of the 4th Schedule to the Constitution of Islamic Republic of Pakistan, 1973 and can, therefore, be regulated by the Federal legislature only. It is further submitted that by virtue of the fact that the said entry falls under Part-2 of the 4th Schedule, it is also regulated by the Council of Common Interest ("CCI") in terms of Articles 153 and 154 of the Constitution and, therefore, said services cannot be subjected to tax under a provincial law. It is added that imposition of tax on the above services increases the cost of access to justice which otherwise offends Article 9 of the Constitution.2.    It is submitted that similar levy has also been challenged before the Sindh High Court wherein interimrelief has been granted to…

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