1981 PLP 56 (CLC)
ABBASI TEXTILE MILLS LTD., RAHIM YAR KHAN‑Petitioner Versus ASSISTANT COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS, MULTAN AND ANOTIIt3R‑Respondents
| Citation | 1981 PLP 56 (CLC) |
| Forum / Court | Lahore |
| Bench Members | Muhammad Ilyas, J |
| Parties | ABBASI TEXTILE MILLS LTD., RAHIM YAR KHAN‑Petitioner Versus ASSISTANT COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS, MULTAN AND ANOTIIt3R‑Respondents |
| Primary Law | Central Excises and Salt Act (I of 1944)‑‑ |
Q1: What are the key laws and sections cited in 1981 PLP 56 (CLC)?
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 1981 PLP 56 (CLC)?
The case was heard and decided by the Lahore bench comprising: Muhammad Ilyas, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1981 PLP 56 (CLC) (ABBASI TEXTILE MILLS LTD., RAHIM YAR KHAN‑Petitioner Versus ASSISTANT COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS, MULTAN AND ANOTIIt3R‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ch. Imtiaz Ahmed for Petitioner.
Headnotes / Summary
‑‑ S. 37(1) and (2)(iv) and Central Excise Rules, rr. 224 & 228‑A‑Vires of rules‑Rules framing of‑Central Board of Revenue empowered to frame rules under S. 37‑Rule 228‑A, even if beyond scope of cl. (iv) of subsection (2) of S. 37, held, its inclusion in rules warranted by general provisions contained in subsection (1) of S. 37‑Rule 224, relating to timings of removal of goods, not offending against provisions of S. 37‑Taking a contrary view regarding r. 228‑A, pertaining to outlets provided for removal of goods, held further, not justified.
Judgment & Decree
versus ASSISTANT COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS, MULTAN AND ANOTIIt3R‑Respondents Writ Petition No. 7835 of 1980, decided on 19th July 1980. ‑‑ S. 37(1) and (2)(iv) and Central Excise Rules, rr. 224 & 228‑A‑Vires of rules‑Rules framing of‑Central Board of Revenue empowered to frame rules under S. 37‑Rule 228‑A, even if beyond scope of cl. (iv) of subsection (2) of S. 37, held, its inclusion in rules warranted by general provisions contained in subsection (1) of S. 37‑Rule 224, relating to timings of removal of goods, not offending against provisions of S. 37‑Taking a contrary view regarding r. 228‑A, pertaining to outlets provided for removal of goods, held further, not justified. Ch. Imtiaz Ahmed for Petitioner.