P L D 1979 Karachi 545 (PLP)
ATLAS BATTERY LTD., KARACHI-Petitioner Versus Constitutional Petition No. 622 of 1975, decided on 26th November 1978.
| Citation | P L D 1979 Karachi 545 (PLP) |
| Forum / Court | -- Ss. 3(1) & 4(1) -Expression "retail price" in S. 4(2)-Construction --Interpretation of statutes-Taxing statute-Two equally reasonable constructions possible-Construction favourable to subject to be pre ferred.-Interpretation of statutes-Words and phrases. |
| Bench Members | I. Mahmud and Muhammad Zahoorul Haq, JJ |
| Parties | ATLAS BATTERY LTD., KARACHI-Petitioner Versus Constitutional Petition No. 622 of 1975, decided on 26th November 1978. |
| Primary Law | Central Excises and Salt Act (I of 1944) |
Q1: What are the key laws and sections cited in P L D 1979 Karachi 545 (PLP)?
This judgment primarily cites: Central Excises and Salt Act (I of 1944) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case P L D 1979 Karachi 545 (PLP)?
The case was heard and decided by the -- Ss. 3(1) & 4(1) -Expression "retail price" in S. 4(2)-Construction --Interpretation of statutes-Taxing statute-Two equally reasonable constructions possible-Construction favourable to subject to be pre ferred.-Interpretation of statutes-Words and phrases. bench comprising: I. Mahmud and Muhammad Zahoorul Haq, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: P L D 1979 Karachi 545 (PLP) (ATLAS BATTERY LTD., KARACHI-Petitioner Versus Constitutional Petition No. 622 of 1975, decided on 26th November 1978.). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Mansoor Ahmed Khan for Petitioner.
- Shan Jamil Alam, Deputy Attorney-General for Respondents.
- Dates of hearing : 17th and 18th September 1978.
Headnotes / Summary
Ss. 3(1) & 4(1) -Expression "retail price" in S. 4(2)-Construction --Interpretation of statutes-Taxing statute-Two equally reasonable constructions possible-Construction favourable to subject to be pre ferred.-[Interpretation of statutes-Words and phrases]. Union of India v. Delhi Cloth & General Mills Co. Ltd. A I R 1963 S C 791 ; In re : C. P. Motor Spirit Act A I R 1939 F C 1 and A. K. Boy and another v. Voltas Ltd. A I R 1973 S C 225 not relevant. Commissioner of Income-tax, East Pakistan v. Messrs Hossen Kassam Dada, Karachi P L D 1961 S C 375 ref.
Judgment & Decree
Union of India v. Delhi Cloth & General Mills Co. Ltd. A I R 1963 S C 791 ; In re : C. P. Motor Spirit Act A I R 1939 F C 1 and A. K. Boy and another v. Voltas Ltd. A I R 1973 S C 225 not relevant. Commissioner of Income‑tax, East Pakistan v. Messrs Hossen Kassam Dada, Karachi P L D 1961 S C 375 ref. Mansoor Ahmed Khan for Petitioner. Shan Jamil Alam, Deputy Attorney‑General for Respondents. Dates of hearing : 17th and 18th September 1978.