PAKISTAN TOBACCO COMPANY LTD. vs FEDERATION OF PAKISTAN arts — 2022 PTD 1730 ISLAMABAD

Case information

Citation: 2022 PTD 1730 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: PAKISTAN TOBACCO COMPANY LTD. vs FEDERATION OF PAKISTAN arts

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

PAKISTAN TOBACCO COMPANY LTD. VS FEDERATION OF PAKISTAN arts.73 & 260---Procedure with respect to Money Bills---"Taxation"---Scope---Constitution in view of definition of "taxation" given in art. 260 contemplates the imposition of special tax---Mere declaration of special purpose of a tax levied does not in itself transform such levy into fee or cess thereby taking it out of the scope of the tax for purposes of art. 73(2) of the Constitution.

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