Find a Lawyer

PAKISTAN TOBACCO CO. LTD. versus N.-W-F.P.

Section 11 North West Frontier Province Finance Act (III of 1997), Section 11 Constitution Pakistan (1973), Arts 25, 199 and Fourth Schedule, Entry 49 Constitution Rule of Appropriate Rationality Tobacco Development Cess Virus Province of North-West Frontier Section 11 Applicant's position in the Finance Act, 1996, and Section 11 of the Northwest Frontier Province Finance Act, 1997 held that the fourth schedule of the tobacco development cess constitution is irrelevant to entry 49, with no tax or cess imposed under section 11. Will go The North West Frontier Province Finance Act, 1996, and Section 11 of the Northwest Frontier Province Finance Act, 1997, if this consignment does not exceed the boundaries of the District, it has no reference to the entry and sale of 49 of the Fourth Schedule to the Constitution. do not have. In some districts, the tobacco development cess / tax was imposed on the movement of tobacco, and at taxes on sales and sales, all taxes were not levied on the purchase and sale of tobacco, but rather tobacco. There was a tax levied on the movement of the districts from which the districts in the Punjab province were categorized as law only because of the ranking. Keeping in view the movement of goods towards Punjab province, therefore, the classification was reasonable and understandable and thus based on the understanding that the tobacco development cess was a tax on tobacco from the North West Frontier Province. The provisions of Section 11 of the Punjab North West Frontier Province Finance Act, 1996 and Section 11 of the North West Frontier Province Finance Act, 1997 were not disputed, the constitutional application was rejected in the circumstances. divorce advocates from Talhur lawyer