P L D 2001 Lahore 402 (PLP)

The parties are represented and their counsel have been heard, therefore, this case is being disposed of as Pakka case.

2. This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 calls in question the order dated 23‑11‑2000 passed by the Deputy Commissioner/Administrator, District Council, Shikhupura, whereby the word "Every kind of warehouse" as used in the Schedule issued by the Government in relation to levy of professional tax has been defined to mean only one warehouse, irrespective of their number, situate within the precinct of any mill/factory/company.

3. The relevant facts are that the District Council Sheikhupura granted contract of lease for the collection of "professional tax" to the petitioner. The lease money offered by the petitioner was Rs.97,000 while the lease period was from 1‑7‑2000 to 30‑6‑2001. Leaving aside the boast of the petitioner that he offered highest ever bid for the collection of professional tax as also the assertion that he had to face various difficulties and the hurdles allegedly created by the respondent District Council initially in the execution of the contract of lease and subsequent thereto, the present grouse of the petitioner is to the effect that he has again been stopped from recovering the professional tax for each and every warehouse situate within the precinct of any mill/factory/company. The above-said situation cropped up when the petitioner evinced intention to recover professional tax for each and every warehouse situate within the precinct of the factory/mill/company and it was then that the Rice Dealers Association Mandi Faizabad and Rice Mills Association Sheikhupura filed an application before the Administrator, District Council, Sheikhupura seeking clarification as to whether the professional tax could be recovered from a mill/factory/company for each and every warehouse situate within their precinct. The Administrator in turn held that the various warehouses located in a mill, factory or company shall be considered as one warehouse for the purpose of recovery of profession tax vide his order dated 23‑12‑2000 communicated to the petitioner vide Letter No. 1646‑47/TO dated 22‑1‑2001. The order passed in that regard has not been produced on the record. However, the petitioner has challenged the said order and has attached only communication as aforesaid with this writ petition.

4. Learned counsel for the petitioner argued that each and every warehouse situate within the precinct of the factory, mill or company is to be assessed separately and tax is recoverable therefrom. In amplification of the above said argument he referred to the Schedule where the, word "Every kind of warehouse" has been used to contend that if the intention thereof be gathered it would mean that professional tax is meant to be recovered from the company/mill/factory for each and every warehouse He has also referred to the number of warehouses which the different factories/companies/mills are maintaining within their precinct to argue that there are factories who are maintaining as many as 65 warehouses or their number is more than one, therefore, the intention of the Schedule would be defeated if the said 65 or any number of. warehouses are treated as one warehouse and that an enormous loss would be caused to the petitioner. He then referred to the definition of the." warehouse" as given in "Webster Dictionary".

5. Learned counsel for the respondents on the other hand maintained that the "warehouse" in fact means a godown where finished goods are stored for the propose of onward delivery to the various retail sellers and by maintaining more than one warehouse it does not mean that the "professional tax" would also be levied on each and every warehouse.

6. The moot question which calls for determination is to the effect that as to what is meant by "professional tax" and from whom it is to be recovered as also the word. "warehouse of every kind" as used at serial No. 136 of the latest Notification gazetted on 26th August, 1999 would at all entitle the petitioner to recover the professional tax on each and every warehouse established within the precinct of a mill, factory or company.

7. In order to appreciate the real meaning of the "professional tax" a reference may be made to ordinary dictionary meaning in regard thereto for the professional tax has not, been defined either in the Local Government Act, 1979 or the Punjab Local Council (Taxation) Rules, 1980. Profession as defined in "Black's Law Dictionary" means and includes:‑‑ "A vocation or occupation requiring special, usually advanced, education, knowledge, and skill; e.g. law or medical professions. 'Also refers to whole body of such profession. The labour and skill involved in a profession is predominantly mental or intellectual, rather than physical or manual. The term originally contemplated only theology, law, and medicine, but as applications of science and learning are extended to other departments of affairs, other vocations also receive the name, which implies profession attainments in special knowledge as distinguished from mere skill." The word professional has also been defined in the said dictionary thus: "One engaged in one of learned professions or in an occupation requiring a high level of training and proficiency." The word profession has also been defined in the "Concise Oxford Dictionary" as follows: "(1) a vocation or calling, esp. one that involves some branch of advanced learning or science. (2) a body of people engaged in a profession." The word professional has been defined as under:‑‑ "(1) of or belonging to or connected with a profession. (2) having or showing the skill of a professional; competent. (3) engaged in a specified activity as one's main paid occupation." It would be seen from the definitions afore-noted that professional tax is levied in regard to profession of a person; be it a natural person or a juristic person. The company, mill or factory is no doubt composed of certain natural persons but the same is understood in the legal parlance as a juristic person. The tax is levied in regard to the profession of natural person or a juristic person and by maintaining (sixty five) warehouses or more than one warehouse, as the case may be, they do not become sixty‑five persons/professions, therefore, the tax cannot be recovered on the basis of number of warehouses situate within the precinct of mill, factory or company. The other plea that the word "Every kind of warehouse" as used in the Schedule means and includes each and every warehouse is also not well- based. The word as used in the Schedule issued by the Government connotes the shape, structure or construction of the warehouse, therefore, it does not mean that the "professional tax" would also be recovered from a person for each and every warehouse that he or it is maintaining within the precinct of his/its mill, factory or company. The reliance of the learned counsel on the definition of word "warehouse" as given in the "Webster Dictionary" is also not of any help to him for it defines the word "warehouse" to mean:‑‑ "A house in which wares or goods are kept; a building for storing imported goods on which customs dues have not been paid; a store for the sale of goods wholesale; also a building for storage purposes."' The above-said definition also relates to the structure and building of a warehouse, but as far the recovery of professional tax, it cannot be interpreted to mean that a person having more than one warehouse for the storage of his goods is liable to pay professional tax on each and every warehouse. A professional tax is relatable to the person having a certain vocation or calling and he can only be taxed for having such a vocation or calling and not on the basis of warehouses that such a person is maintaining, therefore, no interference is called for in the order passed by the Administrator District Council, Sheikhupura.

5. In result this petition is dismissed with no order as to costs. M.B.A./S‑228/L Petition dismissed.