The Supreme Court declared on Friday the professional tax levied by the Cantonment Board as unconstitutional, throwing out the challenge to the Sindh High Court (SHC) decision by the Cantonment Board, Karachi.
A three-member bench headed by Chief Justice Qazi Faiz Isa heard the appeal. While upholding the SHC decision, the bench ruled that the tax collected under the head of the professional tax should be refunded.
During the hearing, the CJP observed that taxes levied by the Cantonment Board are both unconstitutional and in contradiction with transparency.
He questioned the rationale behind the construction of shopping malls on land designated for military purposes, expressing that it was originally intended for non-commercial uses.
During the proceedings, the CJP emphasized the importance of aligning institutions with their constitutional mandates. This led to the resolution of a plea challenging the collection of taxes from restaurants, banks, and poultry farms by the Cantonment Board.
In a previous hearing, the CJP highlighted that only federal and provincial governments had the authority to levy taxes.
He questioned the legitimacy of a Cantonment Board imposing taxes on professionals. In response, the additional attorney general of Pakistan argued that local governments, being elected bodies, also possessed the authority to impose taxes.
The CJP then inquired whether a tax imposed on lawyers would be collected by a local government body.
In the midst of the discussion, Justice Athar Minallah pointed out the objection that local governments could not impose taxes under Article 163 of the Constitution. The CJP emphasized the court's duty to uphold the Constitution, questioning how the authority to collect taxes could be delegated to entities other than those specified within it.
Benches
The Supreme Court has established six benches to handle important cases during the next judicial week with a total of 555 cases scheduled for hearing.
Chief Justice of Pakistan (CJP) Qazi Faiz Isa will head a three-member bench and will preside over 70 cases.
According to details, Justice Sardar Tariq Masood will head a two-member bench which is set to hear 225 cases.
Additionally, Justice Ijaz-ul-Ahsan will lead a three-member bench that will handle seventy cases. Similarly, Justice Mansoor Ali Shah and Justice Ayesha Malik will constitute a two-member bench to hear 70 cases as well.
Read Post-amendment : Cantts allowed to use surplus lands
Justice Yahya Afridi's two-member bench will also hear seventy cases, while Justice Jamal Khan Mandokhail will handle fifty cases with his two-member bench.
Notably, the apex court has decided to hear 1128 appeals related to fuel price adjustments during the next judicial week. Chief Justice Faiz Isa will preside over a three-member bench on October 16, which includes Justice Aminuddin Khan and Justice Athar Minallah.
Notices have been issued to the Attorney General and electricity supplier companies by the Registrar Supreme Court.
In addition, a hearing has been scheduled for an appeal to cancel the bail of PTI leader Asad Qaiser. Justice Sardar Tariq Masood will lead the two-member bench on October 19. The provincial government has filed an appeal to revoke Asad Qaiser's bail.
The PTI leader faces charges for his involvement in the incidents on May 9.
Sources indicate that important constitutional cases are likely to be listed for hearing during the next judicial week.
Meanwhile, significant progress is expected within the next fourteen days on the complaints lodged against Justice Mazahar Ali Akbar Naqvi.
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