Law: Punjab Finance Act, 1978 

Section: 6

Law: Constitution of Pakistan 1973

Section: 1(2), 141, 142, 268(1), 270(4)

Punjab Finance Ordinance (XIII of 1978)   S. 6 read with Constitution of Pakistan (1973), Arts. 1(2), 141, 142, 268(1) & 270(4), Province of West Pakistan (Dissolution) Order [P. O. 1 of 1970], Arts. 3(6), 6 & 20(1)(6) and Islamabad Capital Territory (Administration) Order (P. O. 12 of 1971), Arts. 2 & 3-Hotel Tax-Imposition of, in capital territory of Islamabad-Islamabad Capital Territory-Not a part of Province of Punjab-Provincial Legislature not competent to legislate about such territory-Parliament possessing exclusive power to make laws with respect to matters not enumerated in either list for areas not included in any Province and no tax being leviable except by authority of Act of Parliament, and President/Chief Martial Law Administrator not shown to have imposed any tax by any enactment on hotels in Islamabad, question of its administration or collection by Provincial Government, held, did not arise and Punjab Finance Ordinance, 1978 meant only for Punjab and not applicable to Islamabad Capital territory.-[Legislation-Interpretation of statutes]. LINK1 LINK2   Date of hearing : 25th Novembers 1980.                                                                                                              JUDGMENT   This order shall also dispose of another Writ Petition No. 10583/80, between the same parties and involving the same question of law. The petitioner, who is a public limited Company, is the owner of the Hotel Holiday Inn at Islamabad. The hotel has 147 rooms on 5 floors, but the occupancy averages at 70   2. On 29th January 1979, respondent No. 2 issued a notice to the petitioner to file a return for the purpose of levy of hotel tax under section 6 of the Punjab Finance Ordinance, 1978. The petitioner objected to it vide letter dated 6th February 1979, on the ground that the provincial tax could not be imposed on the said hotel situate in…