2007 PLP 2345 (PTD)
PROVINCE OF SINDH and others Versus Messrs CRESCENT BOARD LIMITED, KARACHI
| Citation | 2007 PLP 2345 (PTD) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Rana Bhagwandas and Saiyed Saeed Ashhad, JJ |
| Parties | PROVINCE OF SINDH and others Versus Messrs CRESCENT BOARD LIMITED, KARACHI |
| Primary Law | Central Excise Act (I of 1944) |
Q1: What are the key laws and sections cited in 2007 PLP 2345 (PTD)?
This judgment primarily cites: Central Excise Act (I of 1944) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2007 PLP 2345 (PTD)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: Rana Bhagwandas and Saiyed Saeed Ashhad, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2007 PLP 2345 (PTD) (PROVINCE OF SINDH and others Versus Messrs CRESCENT BOARD LIMITED, KARACHI). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Dr. Qazi Khalid Ali Additional Advocate General, Sindh and Akhlaq Ahmad Siddiqui, Advocate-on-Record for Petitioners.
- Nemo for Respondent.
- ----S. 3 & Sched.---Constitution of Pakistan (1973), Art.185(3)---Levy of excise duty on "Methanol"---Rule of consistency---Question involved in the petition related to the levy of excise duty on "Methatol" which had been declared to be liquor within the meaning of the term used in Abkari Act, 1878---Additional Advocate General had pointed out that question involved in the petition was almost the same as involved in other identical petitions in which leave to appeal had been granted by the Supreme Court---Said submission, was controverted by the other side with slight distinction in the nature of duty---Leave to appeal was granted on rule of consistency.
- 3. Learned Additional Advocate-General points out that the question involved in this petition is almost the same as involved in C.P.L.A. Nos. 266-K and 267-K of 2003, in which leave to appeal has been granted by this Court vide order, dated 12-6-2003.
Headnotes / Summary
(On appeal from order of the Sindh High Court, Karachi, dated 25-8-2004 passed in C.P. No.D-1197 of 1991).
S. 3 & Sched.
Constitution of Pakistan (1973), Art.185(3)
Levy of excise duty on "Methanol"
Question involved in the petition related to the levy of excise duty on "Methatol" which had been declared to be liquor within the meaning of the term used in Abkari Act, 1878
Additional Advocate General had pointed out that question involved in the petition was almost the same as involved in other identical petitions in which leave to appeal had been granted by the Supreme Court
Said submission, was controverted by the other side with slight distinction in the nature of duty
Leave to appeal was granted on rule of consistency.
Judgment & Decree
RANA BHAGWANDAS, J.
This petition is directed against order of Division Bench of the Sindh High Court, dated 25-8-2004, allowing respondent's writ petition following the law laid down in the judgment of Division Bench of the High Court delivered in C.P. No.1296 of 1990 decided on 24-11-1993.
2. Question involved in this petition relates to the levy of excise duty on Methanol, which has been declared to be liquor within the meaning of the term used in Abkari, Act, 1878 by a Notification of the Government of Sindh, dated 14-2-2002.
3. Learned Additional Advocate-General points out that the question involved in this petition is almost the same as involved in C.P.L.A. Nos. 266-K and 267-K of 2003, in which leave to appeal has been granted by this Court vide order, dated 12-6-2003.
4. The submission made is controverted by the other side, with slight distinction in the nature of duty. However, following the rule of consistency, we are inclined to grant leave to appeal in this petition as well with the direction that the office shall take steps for clubbing this appeal with the, earlier set of appeals and also list them for hearing at an early date as directed in the earlier leave grant order. Order accordingly. H.B.T./P-10/SC Leave granted.