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R.M. GULISTAN versus DIRECTOR, EXCISE AND TAXATION, RAWALPINDI DIVISION, RAWALPINDI

Punjab Finance Act 1997 Section 7 Constitution of Pakistan (1973), Article 199 Constitutional Application Tax Tax on luxury vehicles used in section 7 of Punjab Finance Act, 1997 is registered in the province other than the applicant's property in Punjab. That was when the authorities used in Punjab imposed a tax under section 7 of the Punjab Finance Act, 1997, and the vehicle was imposed. The applicant's position was that such as the Punjab Finance Act of 1997 The word bedside was used in Section 7, so it will apply as well. Only vehicles that were used for rent or rewards and would not apply to all other vehicles were taxed on all vehicles in this category regardless of whether the vehicles were for rent and rewards. Running or not. There is a difference between running and driving the words as used in the provisions of Section 7 of the Punjab Finance Act 1997, and no matter the applicant's arguments, the legislature has no intention of fitting into the scheme of things. Cannot be submitted in accordance with the provisions of Section 7 of 1997. All vehicles used by its owners / were responsible for the tax whether such vehicles were registered. Authorities taxed the applicant's lead vehicle in Punjab or outside Punjab top advocates from Qasba Gujrat lawyer