MOL PAKISTAN OIL AND GAS COMPANY vs The ISLAMABAD CAPITAL TERRITORY ADMINISTRATION S — 2022 PTD 737 ISLAMABAD

Case information

Citation: 2022 PTD 737 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: MOL PAKISTAN OIL AND GAS COMPANY vs The ISLAMABAD CAPITAL TERRITORY ADMINISTRATION S
Subject matter: Constitutional
Provisions referred to: S. 11; S. 4; S. 28---C; Finance Act; Motor Vehicles Ordinance (XIX of 1965); Companies Act (XIX of 2017); Companies Act; West Pakistan Finance 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

MOL PAKISTAN OIL AND GAS COMPANY VS The ISLAMABAD CAPITAL TERRITORY ADMINISTRATION S.11 & Seventh Schedule, Serial No.1 [as amended by S.4 of Finance Act, 2019]---Motor Vehicles Ordinance (XIX of 1965), S. 28---Companies Act (XIX of 2017), Ss.2(17)(35), 434 & 450---Foreign company---Professional tax---Registration of vehicles---Petitioner was a foreign company and aggrieved of demand made by Motor Registration Authority for deposit of Professional tax---Validity---Foreign company was not a company registered under Companies Act, 2017---Foreign companies with place of business established in Pakistan were regulated and required to deliver certain documentation pursuant to Ss.434 to 450 of Companies Act, 2017 but could not be equated to the status of companies formed and registered under Companies Act, 2017---Foreign companies were incorporated outside Pakistan and registered under applicable law of country of their incorporation--- Regarding "company" and "foreign company" under Companies Act, 2017, none of subcategories under serial No.1 contained in Seventh Schedule to S.11 of West Pakistan Finance Act, 1964, as substituted vide S. 4 of Finance Act, 2019 applied to a place of business / branch office established by a foreign company in Pakistan as they were only applicable to companies registered under Companies Act, 2017--- Demand of professional tax was applicable upon company registered under Companies Act, 2017, having capital exceeding PK.Rs. 200 million whereas petitioner company was a branch office of a foreign company---High Court set aside issuance of demand notice to petitioner company as the same was ultra vires West Pakistan Finance Act, 1964 duly amended vide S.4 of Finance Act, 2019--- Constitutional petition was allowed accordingly.

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