ALM (PVT.) LTD. versus DIRECTOR-GENERAL, EXCISE AND TAXATION, PUNJAB, LAHORE
Punjab Finance Act 1997 Section 9 Constitution of Pakistan (1973), Article 199 Constitutional application interpreted Section 9 of the Punjab Finance Act, 1997, two interpretations of the recovery of education cess were presented, one by the applicant and the other by the Government Department of Impact Wording section 9. In the Punjab Finance Act, 1997, no exemption was mentioned and this section clearly meant that the education cess should be levied only on the fees and fees received by a private educational institute, which is one thousand per month. Each student had more than Rs. The amount of charges and fees received from such schools was paid by the government. S demands raised by illegal, null and void and had no legal effect
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