Constitutional Provisions Chapter- 03
from any law referred to in above para, or in execution of any orders made by any authority in
the exercise or purported exercise of powers as aforesaid, shall, notwithstanding any judgment
of any court or tribunal, including the Supreme Court and a High Court, be deemed to be and
always to have been validly made, taken or done and-shall not be called in question in any
court, including the Supreme Court and a High Court, on any ground whatsoever.
Every judgment or order of any court or tribunal, including the Supreme Court and a High Court,
which is repugnant to the provisions of above paras shall be, and shall be deemed always to
have been, void and of no effect whatsoever.- FEDERAL LEGISLATIVE LIST
4.1 IntroductionFederal Legislative List defines the areas whereby Federal Government can legislate to collect
Revenue. This is a long list, however, we herein discuss the areas which relates to Taxation.
4.2 Powers of the Federation to legislate on taxes
Following entries in the Federal legislative list as contained in the Constitution of Pakistan
relates to taxes:Entry No Taxes which can be imposed by the Federation- Taxes on income other than agricultural income;
- Taxes on corporations.
- Taxes on the sales and purchases of goods imported, exported, produced,
manufactured or consumed, except sales tax on services. - Taxes on the capital value of the assets, not including taxes on immovable
property. - Taxes on mineral oil, natural gas and minerals for use in generation of nuclear
energy. - Taxes and duties on the production capacity of any plant, machinery, undertaking
establishment or installation in lieu of any one or more of them. - Terminal taxes on goods or passengers carried by railway, sea or air; taxes on
their fares and freights.
Keeping in view the above provisions, following laws are enacted by the Federal Government:Legislative powers of Federation Laws enacted there underTaxes on income other than agricultural
income;
Taxes on corporations.
Taxes on mineral oil, natural gas and
minerals for use in generation of nuclear
energy.Income Tax Ordinance, 2001Taxes on the sales and purchases of goods
imported, exported, produced, manufactured
or consumed, except sales tax on services
Taxes and duties on the production capacity
of any plant, machinery, undertaking,
establishment or installation in lieu of any
one or more of them.Sales Tax Act, 1990, Federal Excise Act,
2005, Customs Act, 1969Taxes on the capital value of the assets, not Income Support Levy, 2013 (repealed