Law:

Section:

North-West Frontier Province Hotel Tax Rules, 2003---------R.4---North-West Frontier Province Finance Ordinance (XXIII of 2002), Ss.4 & 5 [as incorporated under North-West Frontier Province Finance (Amendment) Ordinance (VII of 2003)]---Constitution of Pakistan (1973), Arts. 128 & 185 (3)---Leave to appeal was granted by Supreme Court to consider; whether North-West Frontier Province Hotel Rules, 2003, were framed by Provincial Government with competent authority because S.5 incorporated in North-West Frontier Province Finance Ordinance, 2002, was not laid before Provincial Assembly, for making it as Act of Provincial Assembly, within the 'period of three months from its promulgation as per Art. 128 of the Constitution; whether North-West Frontier Province Finance (Amendment) Ordinance, 2003, had been protected under Seventeenth Amendment 2003, of the Constitution, if so, to what effect; whether R.4 of North-West Frontier Province Hotel Tax Rules, 2003, had been promulgated beyond the scope of S. 4 of North-West Frontier Province Finance Ordinance, 2002, if so, being ultra vires to the Ordinance, deserved to be struck down; and whether High Court had correctly incorporated the expression used in S.4 of North-West Frontier Province Finance Ordinance, 2003, namely `lodging units available at the rate of 5 % of the room rent per lodging unit per day". Naeem - Bukhari, Advocate Supreme Court and Mehr Khan Malik, Advocate-on-Record for Petitioners. M. Eassa Khan, Addl. A.G., N.-W.F.P. and Syed Zafar Abbas Zaidi, Advocate Supreme Court for Respondents. Date of hearing: 28th March, 2005. ORDER IFTIKHAR MUHAMMAD CHAUDHRY, J.---This petition has been filed for leave, to appeal against the judgment of. Peshawar High Court, Peshawar dated 3rd November, 2004. 2. Petitioner-Pearl Continental - Hotel (hereinafter referred to as "petitioner-hotel"); received a notice dated 5th August, 2002 from Excise and Taxation Officer, calling upon it to produce all relevant record for ,the purpose of levying Hotel Tax under section 4 of the N.-W.F.P. Finance Ordinance (Ordinance No.XXIII) 2002 [hereinafter referred to as "the Ordinance"]. But without considering the record, the…

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