PAKISTAN STEEL MILLS CORPORATION (PVT) LTD. versus PROVINCE OF PUNJAB THROUGH CHIEF SECRETARY
Article 3 Constitution of Pakistan, Arts 163 and 199 Constitutional Application Professional Tax The Punjab Government has demanded this tax in the Applicant Company and its registered office and factory in Sindh Province, with the applicant having his cell office in the province. That is why the government is paying such tax to Sindh. Therefore, the Punjab government was not able to impose such tax on the basis of its sales office in Lahore. And that the Federation had the exclusive jurisdiction to impose taxes on the corporation because of its enrollment in the Federal Legislature of the Constitution. Such tax may be levied and collected for the provinces falling within the capability of the Legislature of the Provincial Assembly, as per Section 3 of the Punjab Finance Act 1977, the only restriction on the eligibility of the Provincial Assembly was that the rate of Parliament Punjab cannot be legally or constitutionally barred by the applicant from the presence of such tax to the Sindh Government by the applicant. The constitutional petition against the recovered notice was not eligible for the applicant to engage in profession, trade, call or employment in his or her area, which is only related to examining the applicant's case and presenting documents for finalization. The High Court dismissed the request. \ R \ n
Related judgments — Lahore High Court Lahore, 2012
