GOVERNMENT OF THE PUNJAB vs DEFENCE RAYA GOLF AND COUNTRY CLUB S — 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 S
Subject matter: Tax & Customs
Provisions referred to: S. 7; S. 3---E; Services Act (XLII of 2012); Punjab Finance Act; Services Act

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 S. 7 (since omitted)---Punjab Sales Tax on Services Act (XLII of 2012), S. 3---Education cess on clubs---Double taxation---Whether the levy/cess imposed under section 7 of the Punjab Finance Act, 2011, in presence of existing sales tax on services charged under Punjab Sales Tax on Services Act, 2012, amounted to double taxation---Held, that in the present case two different statutes were involved, one being the Punjab Sales Tax on Services Act, 2012, and the other section 7 of the Punjab Finance Act, 2011 ('the 2011 Act'), thus, the question of double taxation did not arise---Levy imposed under section 7 of the Punjab Finance Act, 2011 was not ultra vires the Constitution.

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