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Article: 163 Provincial taxes in respect of professions, etc

163. Provincial taxes in respect of professions, etc.-A Provincial Assembly may by Act impose taxes, not exceeding such limits as may from time to time be fixed by Act of 1[Majlis-e-Shoora (Parliament)], on persons engaged in professions, trades callings or employments, and no such Act of the Assembly shall be regarded as imposing a tax on income.


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Footnotes:

1. See Footnote 2 of Article 1.


Comparative Table of Article 163 of the Constitution of Pakistan, 1973 :
Constitution of Pakistan 1962 :
141
Constitution of Pakistan 1956 :
117(1)(2)(3)
Constitution of India 1950:
276
Government of India Act 1935:
138

Leading & Latest Cases on Article 163 of the Constitution of Pakistan, 1973 :

BURMAH SHELL OIL STORAGE & DISTRIBUTING CO. LTD.
EXCISE & TAXATION OFFICER L DIVISION KARACHI AND ANOTHER
CHAIRMAN, DISTRICT COUNCIL, RAHIM YAR KHAN
UNITED BANK LIMITED
RAHIMULLAH KHAN
GOVERNMENT OF N.W.F.P.
SIEMEN PAKISTAN ENGINEERING COMPANY LIMITED
THE PROVINCE OF PUNJAB Through Secretary Revenue Department


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