1985 PLP 2798 (CLC)
ANWAR TEXTILE MILLS LTD. — Petitioner Versus CENTRAL BOARD OF REVENUE and others — Respondents
| Citation | 1985 PLP 2798 (CLC) |
| Forum / Court | Karachi |
| Bench Members | Ajmal Mian and Haider Ali Pirzada, JJ |
| Parties | ANWAR TEXTILE MILLS LTD. — Petitioner Versus CENTRAL BOARD OF REVENUE and others — Respondents |
| Primary Law | Constitution of Pakistan (1973) |
Q1: What are the key laws and sections cited in 1985 PLP 2798 (CLC)?
This judgment primarily cites: Constitution of Pakistan (1973) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1985 PLP 2798 (CLC)?
The case was heard and decided by the Karachi bench comprising: Ajmal Mian and Haider Ali Pirzada, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1985 PLP 2798 (CLC) (ANWAR TEXTILE MILLS LTD. — Petitioner Versus CENTRAL BOARD OF REVENUE and others — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Mansoorul Arfin for Petitioner.
- Muhammad Akram Zubairi for Respondents.
- Date of hearing: 27th February, 1984.
Headnotes / Summary
Art. 199--Excise Duty
Double Excise Duty--Imposition, question of Excise Department is charging excise Duty as well on full capacity of production as well as on actual production-Department, held could charge duty on either of the two bases.
Judgment & Decree
AJMAL MIAN, J.--The main grievance of the petitioner is that the respondent/department is charging Excise Duty on two bases, namely, on full capacity of production as well as on actual production. There is judgment of a Division Bench of this Court in the case of Dewan Textile Mills Ltd. v. Pakistan and others (Constitutional Petition No. 1538/74, dated 18-11-1976) in which it was held that the excise duty can be levied on one of the two bases We would, therefore, allow the A petition to the extent of declaring that the respondent/department wil be entitled to either charge excise duty on the basis of production capacity or on the bases of actual production, either of the two. The petition stands disposed of in the above terms with no order as to costs. M.A.K.??????????????????????????????????????????????????????????????????????????????????????????????? Order accordingly.