Levy
Levy legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
Meaning and connotation.
Word "levy" used in a statute would not only signify collection of the tax but also imposition of the tax.
Words and Phrases Levy"-Meaning.
Words and Phrases -Word "levy"-Means both imposition .and realization of tax or fee.
"Levy", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/1783
Precedents & Case Laws citing "Levy"
1993 M L D 779
FLOUR MILLS ASSOCIATION, MULTAN — Petitioner Versus PROVINCE OF PUNJAB through Secretary, Local Government, Lahore and 3 others — Respondents
Court: Lahore2024 P T D 306
COLLECTOR OF CUSTOMS and another Versus Messrs YOUNG TECH PRIVATE LIMITED and others
Court: Supreme Court of PakistanPLD 1992 KARACHI 427
TREET CORPORATION LIMITED PETITIONER Versus GOVERNMENT OF PAKISTAN through its secretary Ministry of industries , Islamabad and 2 others. — Respondent
Court:2024 S C M R 457
COLLECTOR OF CUSTOMS and another — Petitioners Versus Messrs YOUNG TECH PRIVATE LIMITED and others — Respondents
Court: Supreme Court of Pakistan1999 P T D 3998
ASHOK KUMAR Versus COMMISSIONER OF INCOME-TAX
Court: 231 I T R 140P L D 2023 Supreme Court 609
GOVERNMENT OF BALOCHISTAN through Secretary Home and Tribal Affairs Department and others — Petitioners Versus SHAH MUHAMMAD and others — Respondents
Court: High Court2022 M L D 1938
QURESHI TEXTILE MILLS LIMITED through Assistant Manager — Petitioner Versus DISTRICT COUNCIL, CHAK SHAHANA ROAD, KHANEWAL through Chairman and another — Respondents
Court: Lahore (Multan Bench)1988 P T D 851
CENTRAL PROVINCES MANGANESE ORE CO. LTD Versus COMMISSIONER OF INCOME-TAX
Court: Supreme Court (India)1995 C L C 1903
NUSRAT TEXTILE MILLS LTD., JAUHARABAD through its Managing Director, Lahore‑‑‑Petitioner Versus PROVINCE OF PUNJAB through Collector, District Khushab and 3 others‑‑‑Respondents
Court: LahoreP L D 1985 Lahore 332
GHULAM HAIDER AND OTHERS-Appellants Versus GOVERNMENT OF PUNJAB-Respondent
Court: -- Ss. 3(1) & 3-A-Punjab Finance Act (XL of 1975), S. 5-Punjab Local Government Ordinance (VI of 1979), Ss. 4 & 137.-Provincial Government empowered to specify urban areas where tax on annual value of buildings and lands (property) was to be levied and charged-Power to levy such tax.- conferred on local council under S. 137, Punjab Local Government Ordinance, 19.79-No inconsistency or repugnancy, held, between Punjab Local Government Ordinance, 1979 and West Pakistan Urban Immovable Property Tax Act, 1958, in so far as power conferred on Local Council under S. 137 was expressed to be subject to provisions of `any other law"-Phrase `any other law' used in S. 137 refers to laws relating to taxation under Punjab Local Council Ordinance, 1979-Power of Local Council- to levy property tax under S. 137, Punjab Local Government. Ordinance, 1979, therefore, was subject and subordinate to power of Government to levy and charge property tax under S. 3, Punjab Urban Immovable Property Tax Act, 1958-Notwithstanding fact that local council had been given power to levy property tax, local council would have divested of such power if property tax was being levied and charged by Government under S. 3, Punjab Urban Immovable Property Tax Act through its functionaries (Excise and Taxation Department)-Local Council, however, was free to levy tax under S. 137, Punjab Local Government Ordinance, 1979, if tax was not levied under S. 3, Punjab Urban Immovable Property Tax Act, 1958.-Interpretation of statutes.