2008 PLP 929 (MLD)
MUHAMMAD SHAFIQUE ANJUM — Petitioner Versus GOVERNMENT OF PUNJAB and others — Respondents
| Citation | 2008 PLP 929 (MLD) |
| Forum / Court | Lahore |
| Bench Members | N/A |
| Parties | MUHAMMAD SHAFIQUE ANJUM — Petitioner Versus GOVERNMENT OF PUNJAB and others — Respondents |
| Primary Law | Punjab Finance Act (IX of 1997) |
Q1: What are the key laws and sections cited in 2008 PLP 929 (MLD)?
This judgment primarily cites: Punjab Finance Act (IX of 1997) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2008 PLP 929 (MLD)?
The case was heard and decided by the Lahore bench comprising: N/A.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2008 PLP 929 (MLD) (MUHAMMAD SHAFIQUE ANJUM — Petitioner Versus GOVERNMENT OF PUNJAB and others — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- N.A. Butt for Petitioner.
Headnotes / Summary
S.7
Constitution of Pakistan (1973), Art.199
Constitutional petition
Levy and collection of tax on luxury vehicle
Vehicle of petitioner was a double cabin pick-up which had engine capacity 2779 cc
Said vehicle fell within the definition of luxury vehicle as laid down in subsection (b) of S.7 of Punjab Finance Act, 1997, irrespective of its use
Contention of the counsel for the petitioner was that said vehicle was not being used as luxury for the luxurious purposes, instead it was used for field duty-Use of vehicle was not an important consideration for determination of its status in view of contents of S.7(b) of Punjab Finance Act, 1997.
Judgment & Decree
SYED SHABBAR RAZA RIZVI, J.
A detailed inquiry has been held by respondent No.3 on order of this Court. The matter has been examined by respondent No.3 in presence of the petitioner as well as authorized dealer. The respondent No.3 has referred section 7 of the Punjab Finance Act, 1997. Section 7 reads as under:-- (I) There shall be levied and collected a one time tax at the following rates on luxury vehicles manufactured abroad and registered in the Punjab after 30th June, 1994 or registered after the said date outside the Punjab and plying in the Punjab:-- (b) Land Cruiser, Patrol, Pajero, Range Rover or any other luxury jeep and double cabin pick-up with engine capacity of 2500 cc or above or such other makes as may be notified by the Government.
2. The vehicle of petitioner bearing Registration No.MNS-354 is a double cabin pick-up as certified by the local authorized dealer vide their certificate, dated 11-1-2007 and vehicle has engine capacity 2779cc. By virtue of its description as double cabin pick-up and engine capacity i.e. 2779cc, the vehicle falls within the definition of luxury vehicle as laid in subsection (b) of section 7 of the Punjab Finance Act, 1997 irrespective of its use.
3. The contention, of the learned counsel for the petitioner is that the vehicle of the petitioner is not being used as luxury for the luxurious purposes instead it is used for field duty. However, in view of above contents of section 7(b) the use of vehicle is not an important consideration, therefore, for the above reasons, this writ petition is dismissed. H.B.T./M-57/L Petition dismissed.