1991 PLP 1366 (CLC)
Messrs AZAM AGENCIES ‑‑‑ Petitioner Versus EXCISE AND TAXATION OFFICER and others ‑‑‑ Respondents
| Citation | 1991 PLP 1366 (CLC) |
| Forum / Court | Lahore |
| Bench Members | Khalil‑ur‑Rehman, J |
| Parties | Messrs AZAM AGENCIES ‑‑‑ Petitioner Versus EXCISE AND TAXATION OFFICER and others ‑‑‑ Respondents |
| Primary Law | Imports and Exports (Control) Act (XXXIX of 1950)‑‑‑ |
Q1: What are the key laws and sections cited in 1991 PLP 1366 (CLC)?
This judgment primarily cites: Imports and Exports (Control) Act (XXXIX of 1950)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1991 PLP 1366 (CLC)?
The case was heard and decided by the Lahore bench comprising: Khalil‑ur‑Rehman, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1991 PLP 1366 (CLC) (Messrs AZAM AGENCIES ‑‑‑ Petitioner Versus EXCISE AND TAXATION OFFICER and others ‑‑‑ Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Allah Bakhsh Gondal for Petitioner.
- Nemo for Respondents.
- Date of hearing: 5th May, 1991.
Headnotes / Summary
‑‑‑‑ S.3 ‑‑‑ Finance Act (XVI of 1963), SA & Third Sched.‑Constitution of Pakistan (1973), Art. 199 ‑‑‑ Demand of tax under provisions of Finance Act, 1963 ‑‑‑ Validity ‑‑‑ Demand of tax made under Finance Act, 1963, being illegal and without lawful authority, authorities were restrained from levying the same on petitioner by High Court in exercise of its Constitutional jurisdiction. Government of West Pakistan v. Messrs Steel Corporation of Pakistan Ltd. Karachi 1974 S C M R 237 ref. Burma Shell Oil Storage and Distributing Co. (Pakistan) Ltd., Karachi v. Excise and Taxation Officer "I: Division, Karachi P L D 1976 Kar. 1238 rel.
Judgment & Decree
Government of West Pakistan v. Messrs Steel Corporation of Pakistan Ltd. Karachi 1974 S C M R 237 ref. Burma Shell Oil Storage and Distributing Co. (Pakistan) Ltd., Karachi v. Excise and Taxation Officer "I: Division, Karachi P L D 1976 Kar. 1238 rel. Allah Bakhsh Gondal for Petitioner. Nemo for Respondents. Date of hearing: 5th May, 1991. M/s. Azam Agencies Limited, petitioner, in this Constitutional petition has challenged the demand of tax made under the West Pakistan Finance Act, 1963. The petitioner was registered as Importer and Exporter under the Imports and Exports (Control) Act, 1950 and held licence under the said law.
2. The Supreme Court in the case of Government of West Pakistan v. Messrs Steel Corporation of Pakistan Ltd., Karachi (1974 S C M R 237) held that the West Pakistan Finance Acts, 1962 and 1963 imposed tax on persons and not on the goods imported or exported and that the tax was payable by a person who was engaged in a particular trade. However, in another judgment reported as Burma Shell Oil Storage and Distributing Co. (Pakistan) Ltd., Karachi v. Excise and Taxation Officer "L" Division Karachi (P L D 1976 Karachi 1238) learned Judges of the Sindh High Court, Karachi, declared the demand of tax made under the West Pakistan Finance Act, 1963, illegal and without lawful authority. In view of this judgment and for the reasons recorded therein the demand of tax under A the West Pakistan, Finance Act, 1963, is without lawful authority. Resultantly, the respondents are restrained from levying the tax on the petitioner. The petition thus succeeds' and is accepted with no order as to costs. A.A./A-1308/L Petition accepted.