SALAM INTERNATIONAL vs SECRETARY MINISTRY OF LAW AND PARLIAMENTARY AFFAIRS, GOVERNMENT OF BALOCHISTAN, CIVIL SECRETARIAT, QUETTA Ss — 2023 CLC 1965 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2023 CLC 1965 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2023
Reporter: CLC
Parties: SALAM INTERNATIONAL vs SECRETARY MINISTRY OF LAW AND PARLIAMENTARY AFFAIRS, GOVERNMENT OF BALOCHISTAN, CIVIL SECRETARIAT, QUETTA Ss
Subject matter: Criminal
Provisions referred to: Infrastructure Cess 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

SALAM INTERNATIONAL VS SECRETARY MINISTRY OF LAW AND PARLIAMENTARY AFFAIRS, GOVERNMENT OF BALOCHISTAN, CIVIL SECRETARIAT, QUETTA Ss.3, 8, 9, 15, 16 & 18---Constitution of Pakistan, Art.142(b)---Constitutional petition---Cess, imposing of---Vires---Petitioners were aggrieved of Balochistan Development and Maintenance of Infrastructure Cess Act, 2021 and had sought its annulment---Plea raised by petitioners was that Provincial Legislature had transgressed Legislative dominion of Majlis-e-Shoora (Parliament) by enacting law for levy and Cess which squared within Federal Legislative List and no Provincial Assembly could do legislation except making laws in respect of criminal law, criminal procedure and law of evidence so enshrined under Art.142(b) of the Constitution---Petitioners also contended that structure and mechanism provided for collection of Cess was an additional customs duty on import of goods which squared out the power and mandate of Provincial Assembly to legislate---Respondent authorities contended that levy of Cess related to fee charged for the purpose of providing different services to importers and exporters by establishing infrastructure, therefore, Provincial Assembly had mandate to do legislation with regard to levy and collection of Cess for maintenance and development of infrastructure in order to provide facility to people of the Province---High Court found the contention of authorities worth consideration---High Court directed the authorities to levy and collect 50 % of the Cess in view of the services provided by Government of Balochistan so envisaged under Balochistan Development and Maintenance of Infrastructure Cess Act, 2021, subject to final decision of the Supreme Court in petitions wherein provisions/law similar to the Balochistan Development and Maintenance of Infrastructure Cess Act, 2021 was challenged---Constitutional petition was disposed of accordingly.

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