Law:

Section:

(a) Punjab Finance Act (XV of 1977)- -- S. 3 read with Constitution of Pakistan (1973), Art. 163, Fourth Sched, Federal Legislative List, Part I, Item No. 48-Taxes on Corporation-Provisions relating to powers of Parliament to fix limit of Provincial taxes on professions under Art. 163 of Constitution Not mandatory-Powers of Provincial Legislature for imposing taxes on professions, etc.-Not circumscribed by any limitations in absence of Federal Law fixing a limit therefor-Provincial law imposing a tax on persons /including companies registered under Companies Act, 1913-Held, does not suffer from any Constitutional infirmity. There is nothing in the language of Article 163 of Constitution of Pakistan (1973) to warrant the conclusion that provisions relating to the powers of Parliament to fix the limit of Provincial taxes on professions are mandatory. There is nothing to suggest that any consequences would follow if the Parliament were not to enact the law. Article 163 is an enabling provision and makes it permissible for the Parliament to enact a law fixing the ceiling for Provincial taxes on professions etc. and likewise enables the Parliament from time to time to alter any limit fixed by it in this behalf. In other words Article 163 is no more than the conferment of a power which the Federal Government may or may not choose to exercise. It is only when the Federal Legislature has exercised such powers and fixed the limit for Provincial taxes on trades, callings etc. that the Provincial Legislature would come under an obligation not to impose taxes in excess of such limit. In the context of absence of any Federal Law fixing the limit of Provincial taxes on professions etc., the powers of the Provincial Legislature may be legitimately described as not circumscribed by any limitations whatsoever The Provincial law imposing a tax on persons including companies registered under the Companies Act, 1913 does not suffer from any Constitutional infirmity (b) interpretation of statutes- -- Constitutional provisions-Must be interpreted as befits an organic instrument in widest possible sense-Effect to be given to every part and every word of Constitution and construction…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492