| Case ID |
42a53052-bbe5-405d-b4cc-bd5d5583b77c |
| Body |
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| Case Number |
Civil Petition No. 371-P of 2016 |
| Decision Date |
Nov 29, 2018 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the petition for leave to appeal regarding the imposition of a cess fee by the Government of Khyber Pakhtunkhwa. The court found that the levy of the cess fee, which sought to be re-imposed, had already been struck down in the previous case of Lucky Cement Factory Limited v. Government of N.W.F.P (2013 SCMR 1511). The judgment emphasized the legality of the previous ruling and held that the current levy was an attempt to resurrect a fee that had already been deemed unconstitutional. The court reiterated the necessity for clarity and precision in drafting taxing provisions, highlighting that vague and imprecise language can lead to unnecessary litigation and exploitation. The court's ruling underscored the importance of public awareness regarding tax proposals, as proper notification and engagement with the public are critical for transparency and accountability in governmental taxation. |
| Summary |
This case revolves around the legality of the cess fee imposed by the Government of Khyber Pakhtunkhwa, which was challenged in the Supreme Court. The court determined that the levy was an attempt to reintroduce a fee that had previously been invalidated in a related case involving M/s Lucky Cement Limited. The Supreme Court's ruling reinforced the principles of legal clarity and public engagement in tax matters, emphasizing that vague definitions and lack of public consultation undermine the legitimacy of tax proposals. The decision is significant for stakeholders in local governance and taxation, as it sets a precedent for the strict adherence to legal standards in tax legislation and the importance of transparency in government actions. Key phrases such as 'cess fee legality', 'Khyber Pakhtunkhwa taxation', and 'government accountability' are critical for understanding the implications of this ruling in the broader context of public finance and administrative law. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
QAZI FAEZ ISA,
JUSTICE SAJJAD ALI SHAH
|
| Lawyers |
Mujahid Ali Khan, Additional Advocate-General, Khyber Pakhtunkhwa,
Sabahuddin Khattak, Advocate Supreme Court,
Fakhar Alam, Additional Secretary,
Barkat Ullah Durrani, Dy. Secretary
|
| Petitioners |
GOVERNMENT OF KHYBER PAKHTUNKHWA THROUGH SECRETARY LOCAL GOVERNMENT AND RURAL DEVELOPMENT DEPARTMENT, PESHAWAR AND OTHERS
|
| Respondents |
M/S. LUCKY CEMENT LIMITED
|
| Citations |
2019 SLD 167,
2019 SCMR 46,
(2019) 119 TAX 383
|
| Other Citations |
2013 SCMR 1511
|
| Laws Involved |
Khyber Pakhtunkhwa Local Government Act,
Khyber Pakhtunkhwa Local Government Ordinance
|
| Sections |
42,
116
|