PATTOKI SUGAR MILLS LTD. versus PROVINCE OF PUNJAB
Section 3 and Schedule [as amended by * Punjab Finance Act (IX of 1999)] Constitution of Pakistan (1973), Article 199 Constitution Petition Professional tax, taxation of tax based on capital paid instead of income tax The applicant was of the view that the schedule was not inconsistent with the provisions of section 3 of the Punjab Finance Act 1977, there was no inconsistency between the justification charging section and the schedule as it did not include the determination of the rates on which the various sections were not. Used to pay taxes. The ranking of the companies involved was a rational move based on the amount of capital they paid and in pursuit of the purpose for which the professional tax was imposed, in those cases the petition was dismissed.
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