2007 PLP 302 (MLD)
FAUJI SUGAR MILLS — Petitioner Versus ZILA NAZIM and others — Respondents
| Citation | 2007 PLP 302 (MLD) |
| Forum / Court | Lahore |
| Bench Members | N/A |
| Parties | FAUJI SUGAR MILLS — Petitioner Versus ZILA NAZIM and others — Respondents |
| Primary Law | Punjab Local Government Ordinance (XIII of 2001) |
Q1: What are the key laws and sections cited in 2007 PLP 302 (MLD)?
This judgment primarily cites: Punjab Local Government Ordinance (XIII of 2001) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2007 PLP 302 (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: 2007 PLP 302 (MLD) (FAUJI SUGAR MILLS — Petitioner Versus ZILA NAZIM and others — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ejaz Ahmed Awan for Petitioner.
- Najamul Hassan Gill, A.A.-G. for Respondents.
Headnotes / Summary
S.116
Constitution of Pakistan (1973)
Art. 199
Constitutional petition
Levy of professional tax etc. on Corporation
Professional tax imposed by Zila Council was illegal, and tax on Corporation could only be imposed and levied by Federal Legislature and levy of professional tax/permit fee/licence fee by Local Government on a Corporation was not constitutionally permissible.
Judgment & Decree
NASIM SIKANDAR, J.
Through this Constitutional petition, the petitioner-Company incorporated under the Companies Ordinance, 1984 assails the levy of professional tax/permit fee/licence fee.
2. Learned counsel for the petitioner relies upon a judgment of this Court recorded in Writ Petition No.9565 of 2001, dated 24-10-2001. In that case a learned Single Bench of this Court declared the professional tax imposed by the Zila Council, Sheikhupura to be illegal. It was inter alia held that a tax on Corporation could only be imposed .and levied by the Federal Legislature.
3. Reference in that regard was made to item 48 of Part-I of the Federal Legislative List which reads "tax on corporations."
4. For the various reasons stated in the aforesaid order, I will hold that the levy of professional tax/permit fee/licence fee by the respondent-Local Government on a Corporation such as the petitioner, is not constitutionally permissible.
5. Petition allowed. H.B.T./F-46L?????????????????????????????????????????????????????????????????????????????????????? Petition allowed.