BANK ALFALAH LIMITED, KARACHI versus EXCISE AND TAXATION OFFICER-IV, PESHAWAR
Section 5 (c) of the Cantonment Act (II of 1924), Section 60 Constitution of Pakistan (1973), Arts 163, 199 and Fourth Schedule Part 1, Entry 48 on the constitutional application by the provincial government to impose professional tax on the banking company. There is a bank in the Cantonment Area, whose head offices in other provinces pay such taxes according to their paid up capital, so its branch cannot be levied as such. That such tax was illegal because its branch office is located in the cantonment area which does not fall under the jurisdiction of the provincial government. And since the tax included in Article 48 of the Fourth Schedule of the Constitution will not fall within the purview of the Provincial Government, such tax may be levied on the limited company, Madariba, Mutual Fund and other corporate entities that have been paid in the past years. Investors or Reserves Recommend. Such a tax payment cannot be reduced or reduced in a province once the bank has entered into another province of the Cantonment Board to levy tax under the provisions of section 60 of the Cantonment Act. If you decide to expand your activity, there will be no such business. Calling or employment in the cantonment area, outside the jurisdiction of the province or its assembly, was not imposed on such taxation, but was levied on the business by the applicant, until then, the expression of any law Or, if applicable, under any law, the authority may not be barred by the provincial government from imposing such taxes on businesses operating in the cantonment area.
Related judgments — Peshawar High Court NWFP, 2010
