| Case ID |
e9ca5917-0b34-4990-93c5-3c46684d9445 |
| Body |
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| Case Number |
Constitutional Petition No. 39 of 1995 |
| Decision Date |
Apr 01, 1998 |
| Hearing Date |
|
| Decision |
The Supreme Court addressed the issue of sales tax levied on the Forest Department of the Government of Punjab. The court found that the articles in question belonged to the Provincial Government and were exempt from taxes under Article 165 of the Constitution. The dispute was determined to be between the Government of Punjab and the Federal Government, thus the Supreme Court had jurisdiction to adjudicate under Article 184(1). The court suspended the recovery of the disputed sales tax until a final decision was made on the petition, granting leave for further consideration. |
| Summary |
This case revolves around the constitutional interpretation of tax liabilities pertaining to the Provincial Government's properties. The Supreme Court of Pakistan examined the applicability of sales tax on the Forest Department, asserting that under Article 165 of the Constitution, provincial properties are exempt from such taxes. The court emphasized its original jurisdiction as per Article 184(1) to adjudicate disputes between different levels of government, specifically between the Provincial and Federal Governments. The decision highlighted the importance of constitutional protections against unjust taxation, reinforcing principles of federalism. The outcome not only affects the parties involved but sets a precedent regarding the tax obligations of provincial entities. Keywords such as 'constitutional law', 'sales tax exemption', 'Supreme Court jurisdiction', and 'federalism in Pakistan' are relevant for understanding the implications of this ruling. This case underlines the necessity for clarity in taxation laws as they pertain to government entities, ensuring that provincial rights are safeguarded against federal overreach. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Government of Punjab,
Federal Government
|
| Judges |
IRSHAD HASAN KHAN,
SH. IJAZ NISAR
|
| Lawyers |
Altaf Elahi Sheikh, Additional Advocate-General, Punjab,
Rao Muhammad Yusuf Khan, Advocate-on-Record,
Mian Tariq Mahmood, Deputy Attorney-General
|
| Petitioners |
PROVINCE OF PUNJAB through Secretary Forest Department, Government of Punjab
|
| Respondents |
FEDERATION OF PAKISTAN through Additional Secretary, Government of Pakistan
|
| Citations |
1998 SLD 1155,
1998 SCMR 1342
|
| Other Citations |
Not available
|
| Laws Involved |
Constitution of Pakistan, 1973
|
| Sections |
165,
184(1)
|