MOSAM KHAN versus GOVERNMENT OF N.-W.F.P. THROUGH SECRETARY FINANCE DEPARTMENT
Section 11 [as amended by the North West Frontier Province Finance Act (VI of 2004)], Pakistan Tobacco Board Ordinance (I68 of 1968), Constitution of Pakistan, Arts 4, 148, 151 and 199 Constitutional application by the Government. The smuggling of the NWFP into the tobacco shipment of the tobacco development cess from Punjab to Dera Ismail Khan Division was being collected at that time, two types of tobacco cesses - namely, a federal government order from the Federal Tobacco Board. The source was collecting the federal tobacco cess, and the second was collected by the provincial levy. The provincial government, through the Excise and Taxation Department, had legally imposed legal duties on individuals from the tobacco factories, in addition to the tobacco factories, and on the transportation of tobacco from the Punjab province. Such cess collection shall not be doubled by the federal government and the provincial government. Taxation was not violated and Article 151 of the Federal Tobacco Cess of the Constitution was funded by the Federal Government through the Pakistan Tobacco Board. Taxes imposed by the provincial government, which cannot be distributed under the formula, will not be double taxed and there is no violation of the Articles 4, 148 and 151 of the Constitution applicant which it has been alleged that double taxation. The adoption challenged the Federal Levy to submit such a board, which is a requirement in the constitutional application Not being implemented as a re-party, which was a defect, the petitioner canceled the Northwest Frontier Province Finance Act, 2004, without challenging the High Court in the constitutional petition. Constitutional application in the circumstances
Related judgments — Peshawar High Court NWFP, 2011
