Provincial authority

2018 PLD 391 KARACHI-HIGH-COURT-SINDH Judicial Precedent

S. 33 (2)MBBS and BDS (Admissions, House Job and Internship) Regulations, 2016, Regln. 9 (3) & (15)Constitution of Pakistan, Art.199Constitutional petitionMedical educationProvincial AuthorityScope

Petitioners were candidates who appeared in entry test for admission in MBBS and they were aggrieved of notification issued by Provincial Government cancelling results of admission test and directing to hold the tests afresh

Validity

Role and duty of provincial department in terms of Regln.9 (2) of MBBS and BDS (Admissions, House Job and Internship) Regulations, 2016, was only ministerial and that of Provincial Government in terms of Regln. 9 (15) of MBBS and BDS (Admissions, House Job and Internship) Regulations, 2016, was essentially facilitative so that, e.g. it was obliged to provide and marshal resources that could be required for the conduct of the test in the manner as required by MBBS and BDS (Admissions, House Job and Internship) Regulations, 2016

Provisions of Reglns. 9(2) & (15) of MBBS and BDS (Admissions, House Job and Internship) Regulations, 2016, could not be expanded and equating jurisdiction of Provincial Government with that of the Admission Board or Provincial Committee, and anything contrary to the same would amount to misreading and misapplication of MBBS and BDS (Admissions, House Job and Internship) Regulations, 2016

Provision of Regln. 5 of MBBS and BDS (Admissions, House Job and Internship) Regulations, 2016, required each institution to set up an 'Institutional Admission Committee', and provision of Regln. 5(3) of MBBS and BDS (Admissions, House Job and Internship) Regulations, 2016, required such Committee to report any 'discrepancy or irregularity' to Provincial Committee

If at all any question, challenge or issue had arisen as regards the admission test then neither Provincial Government nor Chief Minister had any jurisdiction in the matter

Chairperson of the Provincial Committee was though Provincial Health Secretary who sought to hold the test but that did not mean that Provincial Government as a whole or even the Health department stood empowered with regard to the admission test

Health Secretary acted only as a constituent member of provincial committee and not otherwise

Grant of relief under Art.199 of the Constitution was ultimately discretionary and equitable in nature

Competing claims by two sets of candidates one seeking to have the test upheld and the other in favour of its cancellation were on record

Held, it was more appropriate to uphold the test rather than to allow its cancellation to stand

High Court set aside notification in question as the same was without jurisdiction and could not stand and the same was quashed

Constitutional petition was allowed accordingly.

2017 CLC 523 LAHORE-HIGH-COURT-LAHORE Judicial Precedent

S. 8Punjab Urban Immovable Property Tax Act (V of 1958), S.3(2)Constitution of Pakistan, Arts.142, 260 & Fourth Schedule, Federal Legislative List, Entry 50TaxationProvincial authorityImmovable propertyLuxury House Tax, vires ofDouble taxationPetitioners were aggrieved of levy of tax under Punjab Finance Act, 2014, on Luxury HousesPlea raised by petitioners was that levy of such tax was ultra vires the ConstitutionValidity

Provincial Legislature was given exclusive powers under Art.142 of the Constitution, on the subjects not included in Federal Legislative List

Language of Entry No.50 of Federal Legislative List gave the Parliament power to levy taxes on capital value of assets and specifically excluded Parliament to levy taxes on immovable property

Provincial Assembly was vested with exclusive power to levy taxes on immovable property

Federal Legislature, under Entry 50 of the Fourth Schedule to the Constitution, read with Art.142(c) of the Constitution, could tax only capital value of assets

Provincial Legislature was made competent to tax remaining all aspects of immovable property

Interpretation of any legislative entry in Constitution itself had to be broad and liberal

Definition of "taxation" available in Art.260 of the Constitution manifested that competence of Province to tax an immovable property could not be given restricted meaning

Taxation included imposition of any tax or duty, whether general, local or special

High Court declined to interfere with Luxury House Tax levied by Provincial Government

Constitutional petition was dismissed accordingly.

2017 PLD 347 KARACHI-HIGH-COURT-SINDH Judicial Precedent

Fourth Sched., Part-I, Entry 16Provincial authorityInstitutions, establishment ofPrinciples

Existence of Entry 16 in Part-I, of Fourth Schedule to the Constitution, does not prevent any Province from setting up a similar or even identical agency or institute

While agency or institute can be set up relating to any subject, discipline etc., its purpose must conform to the three specified aspects: research, professional or technical training, or promotion of special studies.