Law:

Section:

Constitution of Pakistan (1973) Arts.163 & 185(3)West Pakistan Finance Act (XXXIV of 1964), S.11 [as amended by S.6 read with Seventh Sched. of Sindh Finance Act, 1975) and S.5 of Sindh Finance Act, 1994)]Imposition of professional tax by Provincial GovernmentValidityCase being of first impression and requiring interpretation of Art.163 of the Constitution, leave to appeal was granted by the Supreme Court, inter alia, to examine as to whether under Art.163, Constitution of Pakistan (1973), Provincial Government of Sindh had no powers to impose tax on trades, professions, callings and employments under S.11 of West Pakistan (Sindh) Finance Act, 1964 as amended vide S.6 read with Seventh Sched. of Sindh Finance Act, 1975 and further amended by S.5 of Sindh Finance Act, 1964, if so, to what effect. Siemen Pakistan Engineering Company Limited v. Province of Punjab through Secretary, Revenue Department, Government of Punjab PLD -1999 Lah. 244 and Bharat Kala Bhandar Limited and another v. Municipal Committee, Dhamangaon AIR 1966 SC 249 ref. ORDER IFTIKHAR MUHAMMAD CHAUDHRY, J. These petitions call in question judgment dated April 21, 2000 passed by High Court of Sindh Karachi originally in Constitutional Petition No. 1183 of -1999 filed by Emirates Bank International PJSC alongwith other Constitutional Petitions. In pursuance of said judgment Constitutional Petitions Nos. 1033 of -1999 and 1034 of -1999 respectively filed by Bank of Khyber and Bank of Punjab were also disposed of. In the principal judgment provisions of section 11 of Sindh Finance Act, 1964, amendment in it under section 6 read with 7th Schedule of Sindh Finance Act, 1975 and section 5 of the Sindh Finance Act, 1994 empowering the Provincial Government to impose professional tax without putting any limitation on the rate or amount of the tax was declared illegal, ultra vires, without lawful authority and of no legal effect as the same were incomplete disregard and violation of Article, 163 of the Constitution of Islamic Republic of Pakistan (hereinafter referred to as the "Constitution") and section 2 of the Profession Tax Limitation Act, 1941. As such instant petitions have been filed for leave…

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