CHAIRMAN, DISTRICT COUNCIL, RAHIM YAR KHAN versus UNITED BANK LIMITED, RAHIM YAR KHAN
Constitution of Pakistan 1973 Arts 165 and 165A [as added by the Constitution (Amendment) Order (11 of 1985)] the Civil Procedure Code (v. 1908), the scope of Article 115 Arts and the provisions of the Articles 165 and 165A Article 165A authorizes Parliament to legislate for collection of taxes, either directly or indirectly, by the Federal Government or the Provincial Government, directly or indirectly, in conflict with the provisions of Article 165A of the Constitution. Announces. Because of the constitution, when the federal government has been exempt from tax liability, the tax has been imposed by the provincial government's waiver clause contained in Article 165, thus securing the tax on the banks by the District Council. Has been expanded and controlled by the Federal Government Lower Court, which has not committed any unlawful interference or commitment in its jurisdiction. Provincial Act declared the national tax on national banks illegal, such finding did not demand interference with the High Court's review jurisdiction.
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