' SHEZADA MAZHAR, J.---Through this single order, I intend to dispose of Writ Petitions Nos.4835 of 2006, 4193 of 2006, 1842 of 2007 and 5871 of 2005, as common question of law and facts has been raised in all these petitions.
2. Facts necessary for the disposal of the present writ petitions are that the petitioners have challenged the levy of professional tax/licensing/permit/trade fee etc, imposed by the respondents through the impugned notifications.
3. Learned counsel for the petitioners contends that under the scheme of the Constitution of the Islamic Republic of Pakistan, 1973, taxes on profession/trade can only be imposed and levied by the Provincial Assembly and that too by an Act and in this regard relied upon the law laid down by the Hon'ble Supreme Court in "ICI Pakistan Ltd. v. Tehsil Council, Pind Dadan Khan and others (PLD 2007 SC 428) as well as "Messrs Pakistan Telecommunication Company Ltd. Through General Manager (South) v. Government of the Punjab through Secretary, Excise and Taxation Lahore and another"
(2002 CLD 1010 Lahore) and 'Olympia Textile Mills through Aurengzeb Mannoo Authorized Director v.
Province of. The Punjab through Secretary and, others" (2004 M LD 814 Lahore) to state that local council is not empowered to impose any professional/trade tax etc.
4. On the other hand, learned Assistant Advocate-General Punjab in response thereto has argued that the imposition of tax by the respondents has been done under the Punjab Finance Act, 1977 and the respondents are within their rights to impose the tax in question.
5. I find force in the arguments of learned counsel for the petitioners. Respectfully following the judgments cited at the bar I accordingly accept the petitions and the imposition of Professional Tax/license fee, permits and license of profession and vacation etc., vide notification in all these petitions is held to be not permissible under the Constitution of the Islamic Republic of Pakistan, 1973.
6. In this view of the matter, all the above captioned petitions are allowed accordingly while setting aside the impugned notifications.