JUDGMENT

SYED ARSHAD ALI, J.---Dr. Musa Kalim, an Associate Professor of Pediatrics at Lady Reading Hospital-a Medical Teaching Institution ("MTI") established under Section 3 of the Khyber Pakhtunkhwa Medical Teaching Institutions Reforms Act, 2015 ("MTI Act") along with Dr. Siraj-ul-Islam and Dr. Murad Ali, civil servants serving as District Surgical Specialist and District Specialist in Mardan, respectively, have filed the present petition, alongside connected W.P No. 757-P/2020. Through these petitions, they challenge the deduction and withholding of professional tax directly from their monthly salaries and contest the validity of Rule 10 of the Khyber Pakhtunkhwa Professions, Trade and Callings Tax Rules, 1991 ("the Rules). Given the commonality of facts and legal issues, this judgment will address and decide both petitions collectively.2. The petitioners' counsel argued that while the Finance Act, 1990 ("Act No. IV of 1990") provides for the levy and collection of professional tax through...