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GOVERNMENT OF THE PUNJAB vs DEFENCE RAYA GOLF AND COUNTRY CLUB Double taxation — 2022 PLD 372 SUPREME-COURT

Case information

Citation
2022 PLD 372 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2022
Reporter
PLD
Parties
GOVERNMENT OF THE PUNJAB vs DEFENCE RAYA GOLF AND COUNTRY CLUB Double taxation

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

GOVERNMENT OF THE PUNJAB VS DEFENCE RAYA GOLF AND COUNTRY CLUB Double taxation---Constitutionality---Double taxation is not beyond the scope of the relevant legislature, if in substance the levy in question is otherwise properly within its domain---Correct rule is that there is a very strong presumption against double taxation and a heavy burden is cast on the State to show that it has been resorted to---However, if the language of the statute is otherwise clear then the levy cannot be declared unconstitutional on such basis.

Other judgments reported in 2022 PLD

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