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MESSRS METROPOLE CINEMA PVT. LTD versus GOVERNMENT OF PUNJAB

Sections 3, 4, 5 and 6 Sales Tax Act (VII of 1990), Section 34 Constitution of Pakistan (1973), Article 199 Constitutionally Enforcement of Additional Duty Duty through Statutory Notice Notification, Legal Status of Additional Fines and Extra Recreation Duty, Distinguished Sale The theory of the Tax Act, 1990, Section 34, applies to the lease of cinema houses in the event of payment of timely entertainment duty under sections 4, 5 and 6 of the West Pakistan Entertainment Duty Act 1958. Was not done The Act does have the power to impose penalties for non-payment or non-compliance of the provisions, however, imposing fines was not automatic because the Act essentially provided the opportunity for the person to be fined. Was going The penalties for imposing, imposing or receiving additional recreational duty Impositio cannot be extended or justified Penalty penalty was a penalty for the offense while additional entertainment duty was delayed in payment of ordinary recreation duty. Receiving compensation was an additional duty when the authority had no option but to impose additional leisure duty through notification. Such power neither allows Sections 3, 4, 5 and 6 of the Act's authorization nor does the Government impose additional entertainment duty or leisure duty in the event of default on payment of entertainment duty by the cinema owner. Allows Delivery of an express supply to impose additional entertainment duty in accordance with Section 34 of the Sales Tax Act 1990, the Government may impose the same notification for imposing additional leisure duty to Punjab or any of its officers, charging pakistani advocates Ahmed pur Sial lawyer