Law: Punjab Finance Act, 1977

Section: 3,Sched.

(a) Punjab Finance Act (NV of 1977)------S.3 & Sched. [as amended by Punjab Finance Act (IX of 1999)]--­Professional tax---Levy of---Substitution of Schedule---Effect---Tax was to be calculated on the basis of paid-up capital of the incorporated companies. (b) Punjab Finance Act (XV of 1977)-----S.3 & Sched. [as amended by .Punjab Finance Act (IX of 1999)]--­Professional tax---Schedule which fixed the different rates on the basis of paid-up capital of incorporated companies did not travel beyond the scope of S.3 of Punjab Finance Act, 1977 and the same was based upon reasonable classification and intelligible differentia. Siemen Pakistan Engineering Company Ltd. v, The Province of Punjab through Secretary, Revenue Department, Government of Punjab and 2 others PLD 1999 Lah. 244 distinguished. (c) Punjab Finance Act (XV of 1977)----S.3 & Sched. [as amended by* Punjab Finance Act (IX of 1999)]--­Constitution of Pakistan (1973), Art.199---Constitutional petition--­Professional tax, levy of---Levy of the tax on the basis of paid-up capital instead of income-tax paid---Contention of the petitioner was that the Schedule was inconsistent with the provisions of S.3 of Punjab Finance Act, 1977---Validity---No inconsistency existed between the charging section and the Schedule as the same had merely laid down the rates at which the taxes were to be paid by different classes of incorporated companies--­Classification of companies on the basis of their paid-up capital was rational measure and was in furtherance of the purpose for which the professional tax had been levied--Petition was dismissed in circumstances. Siemen Pakistan Engineering Company Ltd. v. The Province of Punjab through Secretary, Revenue Department, Government of Punjab and 2 others PLD 1999 Lah. 244 and Excise & Taxation Officer, Karachi and another v. Burmah Shell Storage and Distribution Company of Pakistan Ltd. and 5 others 1993 SCMR 338 distinguished. (d) Constitution of Pakistan (1973)----Art. 25---Equality---Scope---Classification---Premissibility---Principles--­Reasonable classification is not prohibited by the Constitution and the same requires that all persons similarly placed…

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