Lahore High Court
2010
THLN 4232
2010 PTD 1797
Laws Cited
Punjab Finance Act, 2008 | Constitution of Pakistan, 1973
Sections
6 | 189,201,25,70(4),77,141,142(a),199,FourthSchedule,25

Syed MUHAMMAD MURTAZA ZAIDI

VS

MOTOR REGISTRATION AUTHORITY and others

Petitioner(s) by: Taffazul H. Rizvi, Imtiaz Rashid Siddiqui, Muhammad Azhar Siddique, Zia Haider Rizvi, Ms. Najma Rasheed, Shahid Mahmood Sheikh, Shahbaz Butt, Salman Akram Raja, Ras Tariq Ch., Fozi Zafar, Shahid Azeem, Ch. Anwar-ul-Haq, Muhammad Kashif Chaudhry, Arshad Malik, Nasar Ahmad, Asjad Saeed, Hafeez-ur-Rehman, Labeeb Zafar Bajwa, Muhammad Ashraf Joya, Rana Muhammad Zahid, Atif Amin, Malik Ahsan Mehmood, Kamran Masood Mirza, Malik Asad Rasool Khan, Jawad Hassan, Sh. Muhammad Umar, Khurram Hussain, Muhammad Anwar Khokhari, Mirza Abbas Baig, Pir. S.A. Rashid, Ijaz Ahmad Awan, Nouman Mushtaq Awan, Komal Malik Awan, Mian Waheed Nazir, Muhammad Arif Mehdi, Ata-ul-Mustafa Rizvi, Moazim Ali Shah, M. Iqbal, Zulfiqar Ali Khan, Barrister Ahmad Pervaiz, Muhammad Javed Arshad and Sher Zaman Khan
Respondent(s) by: Muhammad Shan Gul, A.A.G., Malik Zubair Khalid, Standing Counsel, Zaka-ur-Rehman, Addl. A.G. along with Farrukh Sher Gondal, Excise and Taxation Officer Motor Registering Authority
Present: MIAN SAQIB NISAR AND IQBAL HAMEED-UR-REHMAN, JJ
JUDGMENT

JUDGMENTMIAN SAQIB NISAR, J.--- All the petitions mentioned in the attached Schedule, are being disposed of together through this judgment, as these involve common questions of law, having akin facts.2. By virtue of provisions of section 6 the Punjab Finance Act 2008 (Act I of 2008) (hereinafter be referred to as Act 2008), the following tax has been imposed upon certain vehicles; the provision reads as under:"Tax on imported luxury motor cars.--- (1) Subject to this section, the Government shall levy a one time tax on an imported motor car of a specified category registered in the Punjab after 30th June, 2005.(2) The categories of the imported motor cars and rates of the tax shall be such as provided in the Schedule.(3) The Government shall not levy the tax, if the motor car is-a) a owned by the Federal Government or the Government;b) a transport vehicle or a motor vehicle with seating capacity exceeding ten;c) exempt from taxation under the Punjab Motor Vehicle Taxation Rules, 1959; ...

2010 THLN 4232
Lahore High Court
(2010 PTD 1797)

PRESENT:
MIAN SAQIB NISAR AND IQBAL HAMEED-UR-REHMAN, JJ

Syed MUHAMMAD MURTAZA ZAIDI
VS
MOTOR REGISTRATION AUTHORITY and others

Petitioner(s) by: Taffazul H. Rizvi, Imtiaz Rashid Siddiqui, Muhammad Azhar Siddique, Zia Haider Rizvi, Ms. Najma Rasheed, Shahid Mahmood Sheikh, Shahbaz Butt, Salman Akram Raja, Ras Tariq Ch., Fozi Zafar, Shahid Azeem, Ch. Anwar-ul-Haq, Muhammad Kashif Chaudhry, Arshad Malik, Nasar Ahmad, Asjad Saeed, Hafeez-ur-Rehman, Labeeb Zafar Bajwa, Muhammad Ashraf Joya, Rana Muhammad Zahid, Atif Amin, Malik Ahsan Mehmood, Kamran Masood Mirza, Malik Asad Rasool Khan, Jawad Hassan, Sh. Muhammad Umar, Khurram Hussain, Muhammad Anwar Khokhari, Mirza Abbas Baig, Pir. S.A. Rashid, Ijaz Ahmad Awan, Nouman Mushtaq Awan, Komal Malik Awan, Mian Waheed Nazir, Muhammad Arif Mehdi, Ata-ul-Mustafa Rizvi, Moazim Ali Shah, M. Iqbal, Zulfiqar Ali Khan, Barrister Ahmad Pervaiz, Muhammad Javed Arshad and Sher Zaman Khan.

Respondent(s) by: Muhammad Shan Gul, A.A.G., Malik Zubair Khalid, Standing Counsel, Zaka-ur-Rehman, Addl. A.G. along with Farrukh Sher Gondal, Excise and Taxation Officer Motor Registering Authority.

Law: Punjab Finance Act, 2008
Sections: 6

Law: Constitution of Pakistan, 1973
Sections: 189,201,25,70(4),77,141,142(a),199,FourthSchedule,25

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2010 PTD 1797