RAJA INDUSTRIES LTD. versus GOVERNMENT OF PUNJAB
Punjab Finance Act 1997 Section 7 Constitution of Pakistan (1973), Article 151 and Fourth Schedule, Part II, Concurrent Legislative List, Items 33 and 47 One time tax on various luxury vehicles manufactured abroad and after 30 Registered in Punjab province or registered outside Punjab after this date, 1994 and under the provision of Punjab Virus Section 7, Punjab Finance Act 1997, neither discrimination nor confiscation nor violation of Article 151 of the Constitution. And such case is read under item number 33 along with item number 47. The list of harmonization legislation included in Part II of the Fourth Schedule of the Constitution Provincial Government, however, has convinced the High Court that under the section under the rules the rules are being informed by which only the resident or business of the province or The person who runs the office. It has been established in the province that they were obliged to pay the tax on owning / owning luxury cars, since it said that the rules also provide notice and facilities the ability to show cause against the proposed tax appeal and review. Will also be arranged and the revenue will be levied and collected as prescribed in the proposed rules.
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