| Case ID |
25e4a8e5-204b-40c0-ae4b-3854fa4b003d |
| Body |
View case body. Login to View |
| Case Number |
D-1183 of 1999 |
| Decision Date |
Apr 27, 2000 |
| Hearing Date |
Feb 02, 2000 |
| Decision |
The Sindh High Court ruled that the amendments made in section 11 of the Sindh Finance Act, 1964, by the Sindh Finance Acts of 1975 and 1994, which allowed the imposition of professional tax beyond the limit set by the Profession Tax Limitation Act of 1941 and Article 163 of the Constitution, were illegal and void ab initio. The court emphasized that the Provincial Assembly's powers to impose taxes are limited by federal statutes, and any tax exceeding Rs.50 per annum was ultra vires. The court allowed the constitutional petitions filed by the petitioners, declaring the amendments null and void. |
| Summary |
This case revolves around the constitutional legality of professional tax imposed by the Sindh Finance Act, 1994, which was found to violate the limits set by the Constitution of Pakistan, specifically Article 163, and the Profession Tax Limitation Act, 1941. The Sindh High Court examined the amendments made in the West Pakistan Finance Act, which allowed the Provincial Assembly to impose professional taxes exceeding Rs.50. The court found these amendments illegal and without lawful authority, thus reinforcing the importance of adhering to constitutional provisions in tax legislation. The case highlights the balance of power between provincial and federal legislation regarding taxation and the need for compliance with established financial limits. Keywords: Sindh High Court, professional tax, constitutional law, taxation limits, legal authority, federal statutes, provincial assembly, Pakistan. |
| Court |
Sindh High Court
|
| Entities Involved |
Province of Sindh,
Brooke Bond Pakistan Limited
|
| Judges |
SAIYED SAEED ASHHAD,
ZAHID KURBAN ALAVI
|
| Lawyers |
Muhammad Hanif Khan,
Mazhar Ali,
Anwar Mansoor,
Tasawwur Ali Hashmi,
Abid Zuberi,
Khalid Javed Khan,
Muhammad Raghib Baqi
|
| Petitioners |
Brooke Bond Pakistan Limited
|
| Respondents |
three others,
Province of Sindh through Secretary, Ministry of Finance, Sindh
|
| Citations |
2001 SLD 2316,
2001 CLC 148
|
| Other Citations |
Not available
|
| Laws Involved |
Constitution of Pakistan (1973),
West Pakistan Finance Act (XXXIV of 1964),
Professions Tax Limitation Act (XX of 1941)
|
| Sections |
163,
199,
11,
2
|