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ICI PAKISTAN LTD versus TEHSIL COUNCIL, PIND DADAN KHAN

Section 2 Punjab Finance Act (XV of 1977), Section 3 Punjab Local Government Ordinance (VI of 1979), Section 137, 138 and Schedule III, Item No. 16 Punjab Local Government Ordinance (XIII of 2001), Second Schedule Parts III and IV The Constitution of Pakistan (1973), through the notification of Article 163, the authority to impose professional / commercial tax by the Municipal Council is authorized only to impose such tax in the Provincial Assembly and neither is it provincial or Article 163 of the Constitution. Gives the Assembly the power to enforce it. The Government does not permit the enforcement of any tax or subsidiary legislation in favor of Punjab or the Local Council, which means that the law, without notification, will have to restrict the enforcement of tax in favor of Article 163 of the Constitution. ? According to Article 161 of the Constitution, section 137 of the Punjab Local Government Ordinance had already levied such tax through the Punjab Finance Act, 1977, Item No. 16 of Schedule III of the Punjab Local Government Ordinance 1979. The permission of the Local Council to impose such taxes was not retained in the Punjab Local Government Ordinance, 2001, thus, there was no authority to impose any kind of professional / commercial tax. ask a advocate free from Piaro goth lawyer