CANTONMENT BOARD FAISAL vs HABIB BANK LIMITED, KARACHI S — 2024 PTD 798 SUPREME-COURT

Case information

Citation: 2024 PTD 798 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2024
Reporter: PTD
Parties: CANTONMENT BOARD FAISAL vs HABIB BANK LIMITED, KARACHI S
Provisions referred to: S. 60; S. 2; Cantonments 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

CANTONMENT BOARD FAISAL VS HABIB BANK LIMITED, KARACHI S. 60(1) [as amended by the Cantonments (Amendment) Act (XLVII of 2023)] & Sched. VII---Cantonments (Amendment) Act (XLVII of 2023), S. 2(a)(i)---Constitution of Pakistan, Arts. 140A, 163 & Fourth Sched., Pt.1, Entry 2---Rules of Business, 1973, Second Sched., Entry 7(a)(ii)---Cantonment Boards---Professional tax---Cantonment Boards are not empowered to impose professional tax on those engaged in professions, trades, callings or employments in cantonment areas---Professional tax mentioned in Article 163 of the Constitution recovered by the Cantonment Boards is unconstitutional---Section 60(1) of the Cantonments Act, 1924 [as amended by the Cantonments (Amendment) Act, 2023] and its Schedule VII to the extent that they may authorize the imposition of the professional taxes are ultra vires the Constitution.

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