FATIMA ENTERPRISES LTD. versus FEDERATION OF PAKISTAN
This type of federal education fee endorsement, as amended by the Fourth Schedule to the Constitution of Pakistan (1973), Arts 70 and 199 of the Finance Act 1999, was not, in any way, the same as in the nature of the surcharge. Ikra surcharge was levy, the federal government's jurisdiction since customs duty was included in the federal legislative list The federal education fee scheme was for education, which was a provincial matter The federal government could not legislate about education because it was a federal legislature. Or synchronization was not on the legislative list. The rules laid down under the scheme did not state that schools or educational institutions were to be set up to provide for the educational needs of the company; it was a tax and a fee for such fees to their employees or employees. Was illegal and was a gross violation of the Constitution
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