AZGARD NINE LTD. versus PAKISTAN THROUGH SECRETARY
Sections 4, 2 (i), 6 and 11 of the Constitution of Pakistan, Arts 73, 78, 77 and 199 Constitutional Requests Money Bills Scope / Taxes and Fees ? Discriminatory Contributions to Workers / Welfare Funds through Industrial Measures The applicants ignored the amendments made in section 4 of the Workers' Welfare Fund Ordinance, 1971, whereby the amount of industrial contribution to the Workers / Welfare Fund was increased by the scope of the mini-bill under Article 73 of the Constitution, The provisions of the Workers' Welfare Fund Ordinance, 1971, went beyond the scope of the Federal Finance Legislature, and such partnerships were characteristic of the "fee of, not the \ tech." A \ and victims. Due to legal amendments to the constitution, the legal status of the Constitution was a mandatory expenditure of money by the public authority for public purposes, while the fee was a subsidized amount, and compensation for services to the Fund. Was created through industrial works, and the workers benefiting from the Welfare Fund's expenditures acted as workers so there was no shortage of direct quid pro quo that considered the classic feature of the fee. But in such partnerships there was no subsidy in which the partner employer worker tax and The fact that the funds were entitled to benefit from the distribution of the fee implies that a tax was levied on ordinary taxes, while there was a fee to raise funds to meet the state's required expenses. Taxes were taxed for special benefits or privileges, therefore, taxes were not related to services or special benefits or privileges provided to taxpayers.
Related judgments — Lahore High Court Lahore, 2013