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SIEMEN PAKISTAN ENGG. CO versus PROVINCE OF PUNJAB


The Occupational Tax Limitation Act 1941 Section 3 and Schedule II, the Entry-1 Professions Taxation Act (XX of 1941), Section 2 of the Constitution of Pakistan (1973), Arts 163 and the 268 Provincial Legislature, the Professional Tax Limitation Act of 1941 The law, which was prevailing, did not have the power to impose a tax on the profession, trade, calling or employment beyond the prescribed limit of Parliament, namely, a limit of Rs 50 as fixed by the Professional Tax Liability Act 1941. No tax can be levied more than. Provincial legislative and tax rates could not be provided in respect of paying income tax and to that extent, the Punjab Finance Act 1977 traveled beyond the scope of charging.

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