HABIB JUTE MILLS LTD. versus PROVINCE OF SINDH THROUGH SECRETARY, FINANCE DEPARTMENT SINDH SECRETARIAT, KARACHI
Article 11 [As amended by Sections 5, 6 and 7th Schedule of the Sindh Finance Act (XII of 1994)] Constitution of Pakistan, Arts 164, 199 & 260 Constitutional Application Double Taxation Professional Tax Establishment of Petition Company in Multiple Provinces The pass was more than one institution in different provinces and already paying professional tax in another province, the applicant had submitted that receiving professional tax through another province was double taxation, so the company related to the legal status of any defect or legal Could not pinpoint the error, and cannot cite an article. The provision of the Constitution or the law, which may impose any restriction on any provincial government to impose such tax on any person, Article 163 of the Constitution stipulates that professional tax is not considered as income tax. And it gave the provincial government the authority to impose professional taxes on any person, as described in Article 260 of the Constitution, including any physical politics or corporate n Provincial government had the authority to Companies with multiple establishments or offices in more than one province may impose professional taxes if their work is paid off by a single tax. If the province was extended to another province, the applicant would not have to pay double tax on professional taxation as it was for non-taxation of a person's income.
Related judgments — Karachi High Court Sindh, 2012