Al Wakeelo
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Initializing Secure Chambers
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Petitioner: PROVINCE OF PUNJAB through Secretary Forest Department, Government of Punjab, Lahore and another VS Respondent: FEDERATION OF PAKISTAN through Additional Secretary, Government of Pakistan and 2 others
Court Name: Supreme Court of Pakistan Judge(s): Irshad Hasan Khan, Sh. Ijaz Nisar Title:PROVINCE OF PUNJAB through Secretary Forest Department, Government
of Punjab, Lahore and another vs FEDERATION OF PAKISTAN through Additional Secretary, Government of Pakistan and 2 others Case No.: Constitutional Petition No, 39 of 1995 Date of Judgment:1998-04-01 Reported As: 1998 SCMR 1342 Result: Leave granted Judgment ORDER IRSHAD HASAN KHAN, J.---The dispute herein relates to levy of Sales Tax amounting to Rs1,29,058 on account of supplies of fuel and firewood. 2. Sheikh Altaf Elahi, Additional Advocate-General, Punjab contends that the Forest Department, Government of Punjab, is not liable to pay the disputed payment of sales tax to the Federal Government, pursuant to the impugned show-cause notice dated 29-8-1987, issued by the Deputy Collector, Government of Pakistan, Collectorate of Customs and Central Excise, inasmuch as, the articles in question belong to the Provincial Government whose property is exempt from all kinds of taxes under Article 165 of the Constitution. 3. Clearly, the dispute raised in these proceedings, is between the Government of Punjab and the Federal Government, therefore, in terms of Article 184(1) of the Constitution this Court alone has jurisdiction to adjudicate upon the matter. 4. The contentions raised by the Additional Advocate-General need consideration. 5. Admit. Notice. Meanwhile, the recovery of the disputed payment of sales tax is suspended till the final decision of the petition.
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