Equalization surcharge on electricity

Provincial Government had been empowered to levy tax on distribution of electricity in the province but the said fact did not take away the powers of the Federal Government to do the same mainly because exercise of such powers by the Provincial Government was not mandatory rather optional

When both Federal and Provincial Governments had simultaneous jurisdiction to legislate qua a particular subject, preference should be given to the Federal Government

Subject of electricity was simultaneously on the Federal as well as Provincial Legislative List, hence the Federal Government as well as the Provincial Government could legislate qua the subject without entering into arena of each other

Subject of electricity was available at Entry No.4 in the Federal Legislative List, thus the Federal Government was fully competent to impose the equalization surcharge in the present case

Powers of the Federal government to levy any surcharge on the electricity could not be declared illegal merely on the ground that Provincial Government enjoyed the power to impose such levy/tax

Constitutional petition was dismissed accordingly.