D.G. KHAN CEMENT COMPANY LTD. versus PROVINCE OF PUNJAB THROUGH CHIEF SECRETARY
Section 3 and 10 Notification Section R1111 (X) / 68 dated 10 7 1968, issued by the Federal Government and SO (T) M&MD 21 21/2011, dated 30 4 2013, Government of the Punjab Notification to the Constitution of Pakistan, Arts 143 and 199 Constitutionally Issued Petition Delegation of Power / Cess and Tax / Distribution Petition issued by SO (T) M&MD 8 21/2011, Punjab Under which an amendment to the schedule of excise duty on minerals (labor) was made. The Welfare Act, 1967, the applicant had raised that under the exclusive domain of the federal government, the Central Excise Duty in the form of cess or tax was restricted to a specific object or local area for a particular purpose related to the imposition of cess. The sense of taxation, for the purpose for which it was to be used, was realized by public authority as the expenditure tax of public money, forming part of the state's general revenue, while for certain objects and porpos. Cis installed. SE was not part of the general revenue Cess should be used to achieve the purpose and the purpose of acquisition The purpose of taxation in question was the well-being of the employment in the mining industry and the announced item was in the interest area. Used to come The notification did not advance the public interest, that is, the welfare of the workers in the mining industry or the fundamental right of the petitioner to trade or trade freedom was not harmed. Both the notifications were neither ra nor constitutional. Only illegal requests were denied in the circumstances. \ R \ n
Related judgments — Lahore High Court Lahore, 2014
