MESSRS SHADAB TEXTILE MILLS versus ZILA COUNCIL, SHEIKHUPURA
According to Punjab Local Government Ordinance 1979 Section 116 Constitution of Pakistan (1973), Article 199, Fourth Schedule, Legislative List, Part I, Entry 48 Constitution Petition Professional Taxation on Corporation by District Council Notification No. 429 / TO, Date 19 7 1999 The corporation was a legitimate applicant corporate body, and such tax could not be levied by the District Council, as the Federation had the authority to constitute part of the Federal Legislative List of the Constitution. Do this based on entry number 48 of the first number. Applicant such as corporation receiving a professional tax through the district council was not constitutionally valid
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