BANK ALFALAH LIMITED versus EXCISE AND TAXATION OFFICER
Section 5 (c) of the Cantonment Act (II of 1924), Section 60 Constitution of Pakistan (1973), Arts 163, 199 and Fourth Schedule Part I, Entry 48 on the constitutional request to impose professional tax on the banking company by the Provincial Government. The demand exists in the Cantonment Area Bank, whose head offices located in other provinces have paid such tax as per their paid-up capital, thus 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 any province once the bank has entered into another province of the Cantonment Board to impose tax in the scope of section 6O of the Cantonment Act. If you decide to expand your activity by doing this, there will be no such business. Calling or employment in the cantonment area outside the jurisdiction of the province or its assembly, such tax was not levied on the cantonment, but was imposed on the business by the applicants but on any terms In the absence of any law which is presently in force or enforced, the powers of the Provincial Government, which restrict the authority to impose such tax on the business of the cantonment area
Related judgments — Peshawar High Court NWFP, 2010
