2002 PLP 692 (MLD)
Messrs SHADAB TEXTILE MILLS‑‑‑Petitioner Versus ZILA COUNCIL, SHEIKHUPURA and others‑‑‑Respondents
| Citation | 2002 PLP 692 (MLD) |
| Forum / Court | Lahore |
| Bench Members | Jawwad S. Khawaja, J |
| Parties | Messrs SHADAB TEXTILE MILLS‑‑‑Petitioner Versus ZILA COUNCIL, SHEIKHUPURA and others‑‑‑Respondents |
| Primary Law | Punjab Local Government Ordinance (VI of 1979)‑‑‑ |
Q1: What are the key laws and sections cited in 2002 PLP 692 (MLD)?
This judgment primarily cites: Punjab Local Government Ordinance (VI of 1979)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 692 (MLD)?
The case was heard and decided by the Lahore bench comprising: Jawwad S. Khawaja, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 692 (MLD) (Messrs SHADAB TEXTILE MILLS‑‑‑Petitioner Versus ZILA COUNCIL, SHEIKHUPURA and others‑‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Imran Aziz Qureshi for Petitioner.
- Date of hearing: 24th October, 2001.
Headnotes / Summary
‑‑‑‑S.116‑‑‑Constitution of Pakistan (1973), Art.199, Fourth Sched., Legislative List, Part I, Entry 48‑‑‑Constitutional petition‑‑‑Imposition of professional tax on Corporation by Zila Council vide Notification No.429/T.O., dated 19‑7‑1999‑‑‑Validity‑‑‑Petitioner being a corporate body was a Corporation, and as such a tax on such body could not be levied by Zila Council, because Federation had the exclusive power to do so by virtue of Entry No.48 of Part I of Federal Legislative List of the Constitution‑‑‑Levy of professional tax by Zila Council on a Corporation such as the petitioner, was not Constitutionally permissible‑‑‑Constitutional petition was allowed in circumstances. Ch. Abdul Waheed for Zila Council. Zahid Aslam Khan, A.A.‑G.
Judgment & Decree
Ch. Abdul Waheed for Zila Council. Zahid Aslam Khan, A.A.‑G. Date of hearing: 24th October, 2001. The petitioner is a company incorporated under a Companies Ordinance, 1984. It has assailed the imposition of Professional tax on it by virtue of Notification No.429/T.O. dated 19‑7‑1999 issued by the respondent Zila Council, Sheikhupura. The first contention of learned counsel for the petitioner is that a tax on Corporations can only be imposed and levied by the Federation. To support this contention he, has, referred to Item No.48 of Part‑I of the Federal Legislative List which reads as under:‑‑ "Taxes on Corporations." This contention does appear to be well‑founded. The petitioner being a body corporate is a Corporation and, as such, it follows that a tax on it cannot be levied by the Zila Council because the Federation, by virtue of the aforesaid entry in the Federal Legislative List, has the exclusive power to do so.
2. The learned Law Officer, who had yesterday sought time to examine this matter, and the learned counsel appearing on behalf of Zila Council, have not been able to advance any argument in response to the submission made by learned counsel for the petitioner.
3. In this view of the matter, I hold that the levy of a professional tax by the respondent Zila Council through the above‑referred notification, on a Corporation such as the petitioner, is not Constitutionally permissible. This petition is, therefore, allowed. S.A.K./S‑357/L ????????????????????????????????????????????????????????????????????????????????? Petition allowed.