BASIT CAMPUS DEVELOPMENT AND MANAGEMENT COMPANY versus GOVERNMENT OF THE PUNJAB THROUGH SECRETARY, EXCISE AND TAXATION DEPARTMENT, PUNJAB, LAHORE
Article 3 and Schedule II of the West Pakistan General Clauses Act (VII of 1956) Constitution of Pakistan, Arts 163, 260 and 199 Constitutional application tax on persons engaged in occupation, trade, calling or employment, provincial tax in respect of professions, the applicant company The notice for the assessment of professional tax under section 3 of the Punjab Finance Act, 1977 was canceled because the constitution has been declared as controversial because the federation has the exclusive authority to impose tax on corporations and The thriving company did not fall. In the scope of the Second Schedule of the Punjab Finance Act, 1977, the only restriction on the justification which was on the provincial legislative assembly's ability to impose professional taxation is that such tax rate does not exceed this limit. As may be determined by the Act. In the present case, a company of the Parliament Petitioner was registered under the Companies Ordinance, 1984 and it came under another schedule of Punjab Art. The Ennis Act, 1977, was to be considered a fictitious and artificial person created under the Companies Ordinance, 1984, and had certain legal rights and certain legal obligations. 260 was stated to include any political politics or corporate and the same definition was used in section 3 (47) of the West Pakistan General Clauses Act 1956, so the provincial government to collect professional tax from the applicant company. No sanctions against, constitutional application dismissed, circumstance
Related judgments — Lahore High Court Lahore, 2013
