2003 PLP 1852 (PTD)
HAFEEZULLAH MALIK & COMPANY through Hafeezullah Malik, Lahore Versus PROVINCE OF PUNJAB through Secretary Finance, Civil Secretariat, Lahore and 2 others
| Citation | 2003 PLP 1852 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Ali Nawaz Chowhan and Rustam Ali Malik, JJ |
| Parties | HAFEEZULLAH MALIK & COMPANY through Hafeezullah Malik, Lahore Versus PROVINCE OF PUNJAB through Secretary Finance, Civil Secretariat, Lahore and 2 others |
| Primary Law | Punjab Sales Tax Ordinance (II of 2000) |
Q1: What are the key laws and sections cited in 2003 PLP 1852 (PTD)?
This judgment primarily cites: Punjab Sales Tax Ordinance (II of 2000) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2003 PLP 1852 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Ali Nawaz Chowhan and Rustam Ali Malik, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2003 PLP 1852 (PTD) (HAFEEZULLAH MALIK & COMPANY through Hafeezullah Malik, Lahore Versus PROVINCE OF PUNJAB through Secretary Finance, Civil Secretariat, Lahore and 2 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Kamran Sheikh for Appellant.
- Tahir Gondal, A.A.-G., Sarfraz Ahmad Cheema on behalf of Khan Muhammad Virk for Respondents.
Headnotes / Summary
S. 3 & Sched., Cl. 3(a)
Customs Act (IV of 1969), S.207
Levy of sales tax on services provided or rendered by customs agents
Validity- Customs agents were covered by Schedule to Punjab Sales Tax Ordinance, 2000, which was a valid law. I.C.A. No.407 of 2001 fol.
Judgment & Decree
In view of the above discussion, it becomes apparent that the Provincial Government is constitutionally authorized to levy a tax on the sale of services notwithstanding the fact that Federal Government may levy an excise duty on such services by virtue of Item 44 of the Federal Legislative List. In this view of the matter, I find that the Punjab Sales Tax Ordinance, 2000 is not ultra vires the Constitution. As a consequence, this petition is dismissed. "
3. It may be pointed out that a Division Bench of this Court while disposing of I.C.A. No. 407 of 2001 inter alia came to the following findings:-- "In view of the above, holding that the Punjab Sales Tax Ordinance, 2000 does not militate against the Constitutional provisions, these Intra Court Appeals are dismissed and the order of the learned single Judge is maintained. However, there shall be no order as to costs."
4. The Punjab Sales Tax Ordinance, 2000 (Punjab Ordinance No. II of 2002) in its schedule reflects the services to which the Ordinance is made applicable and these are as follows:-- (a) Services provided or rendered by hotels; (b) Services provided or rendered by marriage halls and lawns; (c) Services provided or rendered by clubs; and (d) Services provided or rendered by caterers. (2) Advertisements on T.V. and Radio excluding Advertisement,
(i) If sponsored by a Government Agency for health education; (ii) If sponsored by Population Welfare Division relating to Sathi educational promotion campaign funded by USAID; and (iii) public service message if telecast on television by World Wildlife Funds for Nature and UNICEF. (3) Services provided or rendered by persons authorized to transact business on behalf of others: (a) customs agents; (b) ship chandlers; and (c) stevedors. (4) Courier Services. (5) Services Provided or rendered for Personal care by beauty Parlours, beauty Clinics, Slimming Clinics. (6) Services provided or rendered by Lanudries and dry cleaners".
5. The appellant is covered by the Schedule to the Ordinance which has already been held valid law. Under the circumstances, we do not wish to interfere in the findings of the learned Single Judge being impugned. Dismissed. S.A.K./H-147/L I.C.A. dismissed.