| Citation(s) |
|---|
| 2007 SLG 1615 2007 SLD 1615 2007 PLD 428 |
Supreme Court of Pakistan
Civil Appeals Nos.1381, 1382 of 2005 and 1902 of 2002, decision dated: 8-02-2007
RANA BHAGWANDAS, NASIR-UL-MULK AND SYED, JAMSHED ALI, JJ
Shahid Hamid, Senior Advocate Supreme Court for Appellants (in Civil Appeal No. 1381 of 2005). Hafiz S.A. Rehman, Senior Advocate Supreme Court No. 1 (in Civil Appeal No. 1381 of 2005). Hafiz S.A. Rehman, Senior Advocate Supreme Court for Appellant (in
Civil Appeals Nos.1381, 1382 of 2005 and 1902 of 2002, decision dated: 8-02-2007
RANA BHAGWANDAS, NASIR-UL-MULK AND SYED, JAMSHED ALI, JJ
Shahid Hamid, Senior Advocate Supreme Court for Appellants (in Civil Appeal No. 1381 of 2005). Hafiz S.A. Rehman, Senior Advocate Supreme Court No. 1 (in Civil Appeal No. 1381 of 2005). Hafiz S.A. Rehman, Senior Advocate Supreme Court for Appellant (in
Civil Appeal No.1381 of 2005 ICI PAKISTAN LTD.
VS
TEHSIL COUNCIL, PIND DADAN KHAN and others Civil Appeal No.1382 of 2005 TEHSIL COUNCIL, PIND DADAN KHAN Vs ICI PAKISTAN LTD. and others Civil Appeal No.1902 of 2002 ICI PAKISTAN LTD. Vs MUNICIP
Law:
Section:
Professional Tax Limitation Act (XX of 1941)--- ----S. 2---Punjab Finance Act (XV of 1977), S.3---Punjab Local Government Ordinance (VI of 1979), Ss.137, 138 & Sched. III, Item No.16---Punjab Local Government Ordinance (XIII of 2001), Second Sched. Parts III & IV---Constitution of Pakistan (1973), Art.163---Imposition of professional/trade tax by Local Council through notification---Validity---Power to impose such tax vested only in Provincial Assembly and that too by an Act---Article 163 of the Constitution neither empowered Provincial Assembly to delegate its authority to impose such tax in favour of Punjab Government or Local Council nor permitted its imposition by subordinate legislation i.e. notification---Provision to the contrary in any statute would have to yield in favour of Art. 163 of the Constitution---Limitations on the powers of Local Government to impose tax was inbuilt in S.137 of Punjab Local Government Ordinance, 1979---Provincial Government in accordance with Art.163 of the Constitution had already imposed such tax by way of Punjab Finance Act, 1977---Item No.16 of Sched. III of Punjab Local Government Ordinance, 1979 authorizing Local Council to impose such tax had not been retained in Punjab Local Government Ordinance, 2001---Local Council was, thus, not empowered to impose any professional/trade tax. Province of Punjab through Secretary, Excise and Taxation, Government of Punjab and others v. Sargodha Textile Mills Ltd. Sargodha and others PLD 2005 SC 988 ref. JUDGMENT SYED JAMSHED ALI, J.---This judgment shall dispose of Civil Appeals Nos. 1902/2002 and 1381/2005, filed by ICI Pakistan Limited, and Civil Appeal No.1382/2005, filed by the Tehsil Council, Pind Dadan Khan. In these appeals with the leave of this Court Lahore High Court judgments dated 22-8-2001 and 15-10-2003 passed respectively in W.Ps. Nos.997/1991 and 3766/2001 filed by the ICI Pakistan Limited have been assailed. 2. The controversy involved in these appeals is the authority of the Tehsil Council Pind Dadan Khan to impose professional/trade tax. The appellant ICI Pakistan Limited manufactures Soda Ash for which the raw material includes the rock salt which is…
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