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H.A. RAHIM & SONS (PVT.) LTD. versus PROVINCE OF SINDH

Section 42 Sindh Finance Act (XIII of 1994), Section 9 [as amended by Section 5 of the Sindh Finance Act (XV of 1996)] Restoration of Sindh Development and Infrastructure Fees Rules, 1994, Section 3 of the Constitution of Pakistan (1973) ), Arts 141, 142, 151 and Fourth Schedule, the plaintiffs' suit for the declaration of the imposition of infrastructure fees of the Federal Legislature List, Entry No. 27, challenged the imposition of infrastructure fees on goods entering or leaving the province. Was that Article 151 (3) (a) of the Constitution of Pakistan prohibits any restriction in relation to inter-state trade through a provincial legislature / executive order, namely a province. Surrey movement of goods in the province and any financial measure tax or a fee, is the ban on the international level. Directly imposed on the transportation of goods from one province to another, will eliminate militancy against Article 151 (3) (a) of the Constitution. Trade and intercourse because the enjoyment of tax property was prohibited and the tax levied against free trade, although there was a fee, but it was said that there was direct compensation for the departure or entry of goods into / from this province. Tax was the main role. One fee was absolutely irrelevant because any financial action, whether a fee or a tax, precludes free trade, otherwise the only authority to legislate in relation to inter-state trade can be resorted to by the Federation. ? Any legislation relating to inter-provincial trade can be levied by the Federation, which is the fee levied by the provincial legislature on the transportation of goods from one province to another. online advocate from Harnai lawyer