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Petitioner: FAUJI SUGAR MILLS VS Respondent: ZILA NAZIM and otherss
Court Name: Lahore High Court Judge(s): Nasim Sikandar Title: FAUJI SUGAR MILLS vs ZILA NAZIM and otherss Case No.: Writ Petition No,4282 of 2004 Date of Judgment:2004-10-14 Reported As: 2007 MLD 302 Result: Petition allowed
Judgment ORDER ' NASIM SIKANDAR, J.---Through this Constitutional petition, the petitioner-Company incorporated under the Companies Ordinance, 1984 assails the levy of professional tax/permit fee/licence fee. 2. Learned counsel for the petitioner relies upon a judgment of this Court recorded in Writ Petition No,9565 of 2001, dated 24-10-2001. In that case a learned Single Bench of this Court declared the professional tax imposed by the Zila Council, Sheikhupura to be illegal. It was inter alia held that a tax on Corporation could only be imposed and levied by the Federal Legislature. 3. Reference in that regard was made to item 48 of Part-I of the Federal Legislative List which reads "tax on corporations." 4. For the various reasons stated in the aforesaid order, I will hold that the levy of professional tax/permit fee/licence fee by the respondent-Local Government on a Corporation such as the petitioner, is not constitutionally permissible. 5. .