Law: Constitution of Pakistan, 1973

Section: 199

Law: Punjab Finance Act, 1977

Section: 3

199(a) Constitution of Pakistan (1973)  Art. 199 read with Finance Act (XV of 1977)S. 3Professional tax, levy ofSchedule revealing any person approved as a con tractor with a category of more than twentyfive lacs being liable to taxDocuments showing petitioner's category reduced yet extending to rupees fifty lacsCharge created by S. 3, held, enforceable from all persons mentioned in Schedule irrespective of such persons enjoying status of a distinct legal entity or not. Dulichand Naxminarayan v. Commissioner of Incometax, Nagpur P L D 1956 S C (Ind.) 273 ; Bhagwanji ,Morarji Goculdas v. Alembic Chemical Works Co. Ltd. and others P L D 1948 P C 178 and In re Swaranath Bhatia A I R 1948 Mad. 427 ref. (b) Punjab Finance Act (XV of 1977)  S. 3Word `person', interpretation ofNothing in Finance Act to support proposition of charge created by S. 3 being enforceable only if persons engaged in trade shown to enjoy status of a `person' or a legal entityCharge created. by S. 3, held, enforceable if any person or group of persons sought to be assessed, shown engaged in some profession, trade, etc. and requirements of Second Schedule satisfied.[Words and phrases].                                                                                                                                      ORDER The petitioner in this case is aggrieved by the demand of Rs. 5,000 created against him by the respondent No. 1 on account of professional tax under section 3 of the Punjab Finance Act, 1977 read with the Second…