ENGINEER IQBAL ZAFAR JHAGRA versus FEDERATION OF PAKISTAN
Sections 3, 13 (1) and the Sixth Schedule to the Temporary Income Tax Act (XVI of 1931), Sections 3, 4 and 5 Sales Tax Special Procedure Rules, 2007, R20 (2) (c), overcoming costs and Prevention. Profitability and Storage (XXIX of 1977), Sections 6 and 7 of Pakistan, Arts 3, 9, 24, 70, 77 and 184 (3) under Article 184 (3) of the Constitution relating to the sudden increase in petroleum prices 16 of the Federal Government / Executive General Sales Tax (GST) due to an increase in general sales tax, with immediate effect on the value of taxable supply through the declaration under section 3 of the Provisional Recovery Taxes Tax Act, 1931 Increases from 17 percent to 17 percent. , Finance Bill (Money Bill) 2013 14 in the Federal Government's Parliament Legality Pallia is pending that the authority to impose a tax on Parliament can be delegated to the Government / Executive in accordance with Article 77 of the Constitution and then delegated to such power. Can be given this option. Decide at what rate the tax was to be imposed or any waiver or reduction, if any, Article 77 of the Constitution states that for the purpose of federation no other than or under the authority of the Council of Councils No tax will be charged. ) The declaration in question, which was introduced in the Finance Bill (Money Bill) 2013, was an executive act of the government and was not the legislative process of the Majlis Shura (Parliament) unless it was approved by the Majlis Shura (Parliament). Yes. Therefore, in compliance with the aforesaid declaration made under section 3 of the Temporary Recovery of Taxes Act, 1931, the General Sales Tax (GST) shall be enforced or increased by Article 77 of the Constitution as amended. Was negative. Executive / Government in terms of taxation
