Registration Fee, Professional Tax challenged in LHC

The levy of Registration Fee and Professional Tax charged by Excise & Taxation Department on capital value of the vehicles has been challenged before the Lahore High Court (LHC). The petitioner chairman Judicial Activism Penal (JAP), Muhammad Azhar Siddique advocate, contending that the provincial government had no jurisdiction to levy the fee or tax on capital value of assets.
He said the federal government had the prerogative to levy, imposed or charge fee of tax on capital value of the assets/vehicles. Petitioner also said that excise & taxation department had no authority to charge or levy professional tax on vehicles at the time of registration. He said that the levy of Registration Fee and Professional Tax on every vehicle to be registered in Punjab was ultra vires the relevant Act and the Constitution of Pakistan, 1973.