Dr. MUSA KALIM, ASSOCIATE PROFESSOR PEDIATRICS LADY READING HOSPITAL-MTI, PESHAWAR vs GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary Civil Secretariat, Peshawar R — 2025 PTD 1249 PESHAWAR-HIGH-COURT

Case information

Citation: 2025 PTD 1249 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2025
Reporter: PTD
Parties: Dr. MUSA KALIM, ASSOCIATE PROFESSOR PEDIATRICS LADY READING HOSPITAL-MTI, PESHAWAR vs GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary Civil Secretariat, Peshawar R
Subject matter: Tax & Customs
Provisions referred to: S. 3---P; Pakhtunkhwa Medical Teaching Institutions Reforms Act (IV of 2015)

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

Dr. MUSA KALIM, ASSOCIATE PROFESSOR PEDIATRICS LADY READING HOSPITAL-MTI, PESHAWAR VS GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary Civil Secretariat, Peshawar R.10---Khyber Pakhtunkhwa Medical Teaching Institutions Reforms Act (IV of 2015), S. 3---Professional tax---Deduction at source---Quantum of tax---Petitioners were aggrieved of deduction / withholding of professional tax directly from their salaries and had also assailed quantum of the tax so deducted---Validity---Professional tax is not tax on income but a tax on profession---Wisdom of Legislation quantifying tax cannot be substituted by High Court, which is otherwise not confiscatory---Two different modes were provided under R. 10 of Khyber Pakhtunkhwa Professions, Trades and Callings Tax Rules, 1991, for deduction / withholding of advanced tax; one from civil servant and the other from the person who were in employment of companies or statutory bodies---One petitioner was an employee of Khyber Pakhtunkhwa Medical Teaching Institutions, whereas the other two were civil servants---Petitioners were liable to impost of professional tax and the same had been rightly recovered from their salaries in the manner as provided under Khyber Pakhtunkhwa Professions, Trades and Callings Tax Rules, 1991---Constitutional petition was allowed accordingly.

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