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MESSRS PAKISTAN TELECOMMUNICATION COMPANY LTD. THROUGH GENERAL MANAGER (SOUTH) versus GOVERNMENT OF THE PUNJAB, THROUGH SECRETARY, EXCISE AND TAXATION, LAHORE


Punjab Finance Act 1977 Section 3 Constitution of Pakistan (1973), Articles 199 and 70 (4), Fourth Schedule, Part 1, Item No. 48 Constitution Petition Professional Taxes Taxes on Corporations by the Provincial Government under Section 3 of the Punjab Finance Act, 1977 install. The applicant was that in the list of federal legislation in the fourth schedule of the constitution under Article 48 of the Constitution, it was only the federal government that had the legal status of professional taxation through a province or a local corporation. Could apply. Was not constitutionally valid Provincial government had to set aside professional taxation according to which a constitutional application was allowed

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