4778/2021 Const. P. Pakistan Mobile Communication (Petitioner) V/S Pakistan and Others (Respondent)
Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 18-OCT-21
The impugned enactment is for area which formed part of province i.e. Sindh hence for all intent and purposes Article 142(c) is significant. It emphasized Provincial Assembly to legislate with respect to any matters not enumerated in the Federal Legislative List. The impugned Act whereby Serial No.6A was introduced to the First Schedule forming part of Table-II is introduced through a Money Bill in terms of Article 73 of Constitution of Islamic Republic of Pakistan, 1973. No other Entry of Part I of the Federal Legislative List could then be taken into account as this was a money bill which is primarily covered from Entry No.43 to 53 as routed through Article 73 of the Constitution of Islamic Republic of Pakistan, 1973. The federation has already conceded and we are not required to deliberate on the point that for a tax to fall under the said Federal Legislative List it must be covered by Entries No.43 to 53. This, as claimed to be a sales tax/Federal Excise Duty, is apparently covered in terms of Entry 49 to the Fourth Schedule to the Constitution of Islamic Republic of Pakistan, 1973. Thus, the 18th Amendment excludes the Federation by virtue of the Entry 49 from the competence to legislate on the subject of services rendered in their province on account of SSTA, 2011 w.e.f. 01.07.2011. --It is neither in the competence of the federation to legislate after 18th Amendment nor it relates to federation to invoke Entry No.58 of the Fourth Schedule to the Constitution of Islamic Republic of Pakistan, 1973. Similarly, Entry No.59, as relied upon by the respondents counsel, that these matters are incidental or ancillary to any matters enumerated in this part, is also inconsequential as this cannot be invoked independently unless a reciprocal entry is found within the competence of federation. One may argue this Entry 59 may have a bridged with Article 151 but we have already discussed non-application of Article 151.Full judgment text for this case is not yet available on Pakistan Law Reports. Check the official Sindh High Court case law portal for the complete order.
This judgment is reproduced from a publicly available source for informational purposes and does not constitute legal advice. If you believe this listing contains an error,
let us know.