2012 PLD 50 KARACHI-HIGH-COURT-SINDH

2012  PLD  50     KARACHI-HIGH-COURT-SINDH

ENGRO FERTILIZERS LIMITED

Versus

ISLAMIC REPUBLIC OF PAKISTAN AND FEDERATION OF PAKISTAN, ISLAMABAD

Art. 161—Federal excise duty and royalty on natural Gas —Entitlement—Net proceeds of excise duty on natural Gas levied at well head and royalty collected by Federation Government is to be paid to the Province in which the well head of natural Gas and Oil is situated—Such amount though collected by Federal Government does not form part of Federal Consolidated Fund.

2012  PLD  50     KARACHI-HIGH-COURT-SINDH

ENGRO FERTILIZERS LIMITED

Versus

ISLAMIC REPUBLIC OF PAKISTAN AND FEDERATION OF PAKISTAN, ISLAMABAD

Arts. 158 & 172—Natural resources—Ownership—Mineral, Oil and natural Gas produced in any province, under the provisions of Arts.158 and 172 of the Constitution, vest in the province producing it and the Federal Government, jointly and equally.