1985 PLP 517 (SCMR)
Messrs SWAT TEXTILE MILLS LTD. — Appellant Versus PAKISTAN through Secretary, Ministry of Finance, Islamabad — Respondent
| Citation | 1985 PLP 517 (SCMR) |
| Forum / Court | ---S.3(4) as amended by Finance Act (XI of 1966)--Amendment of S.3, held, not ultra vires of powers of Legislation in so far as it provided for imposition of duty both on basis of "capacity and actual production" by means of amendment in Legislative entry No.43 in Constitution of Pakistan (1962) by Constitution (Sixth Amendment) Act, |
| Bench Members | Muhammad Haleem, C.J., Aslam Riaz Hussain, Shafiur Rahman and Zaffar Hussain Mirza, JJ |
| Parties | Messrs SWAT TEXTILE MILLS LTD. — Appellant Versus PAKISTAN through Secretary, Ministry of Finance, Islamabad — Respondent |
| Primary Law | (b) Central Excises and Salt Act (I of 1944), (c) Central Excises and Salt Act (I of 1944) |
Q1: What are the key laws and sections cited in 1985 PLP 517 (SCMR)?
This judgment primarily cites: (b) Central Excises and Salt Act (I of 1944), (c) Central Excises and Salt Act (I of 1944) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1985 PLP 517 (SCMR)?
The case was heard and decided by the ---S.3(4) as amended by Finance Act (XI of 1966)--Amendment of S.3, held, not ultra vires of powers of Legislation in so far as it provided for imposition of duty both on basis of "capacity and actual production" by means of amendment in Legislative entry No.43 in Constitution of Pakistan (1962) by Constitution (Sixth Amendment) Act, bench comprising: Muhammad Haleem, C.J., Aslam Riaz Hussain, Shafiur Rahman and Zaffar Hussain Mirza, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1985 PLP 517 (SCMR) (Messrs SWAT TEXTILE MILLS LTD. — Appellant Versus PAKISTAN through Secretary, Ministry of Finance, Islamabad — Respondent). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- J.D. ,Akbarji, Advocate-on-Record on behalf of M. Qasim imam, Advocate-on-Record for Appellant.
- Munir A. Shaikh, Deputy Attorney-General and M.A. Siddiqui, Advocate-on-Record for Respondent.
- Date of hearing: 12th December, 1984,
- J.D. ,Akbarji, Advocate‑on‑Record on behalf of M. Qasim imam, Advocate‑on‑Record for Appellant.
- Munir A. Shaikh, Deputy Attorney‑General and M.A. Siddiqui, Advocate‑on‑Record for Respondent.
Headnotes / Summary
(On appeal from the judgment and order of the Peshawar High Court, dated 27-i1-1973 in Writ Petition No.58 of 1967). (a) Constitution of Pakistan (1973)-- .
Art. 185(3)--Central Excises and Salt Act (I of 1944), S.3(4)--Finance Act (XI of 1966), S.3(4)--Leave to appeal granted to examine contention challenging S.3 of Act - vires in so far as it provided for imposition of duty both on basis of capacity and actual production by means of amendment in legislative entry No.43 in Constitution of Pakistan (1962) by (Sixth Amendment)
S.3(4)--Finance Act (XI of 1966), S.3(4)--Subsection (4) of S.3 as inserted by Finance Act, 1966 empowered Central Board of Revenue to create machinery to impose and recover duty of excise on various excisable goods on basis of production capacity, of the mills, as an alternative for levy of said duty on pre-existing basis of actual production of excisable goods.
S.3(4) [as amended by Finance Act (XI of 1966)]--Amendment of S.3, held, not ultra vires of powers of Legislation in so far as it provided for imposition of duty both on basis of "capacity and actual production" by means of amendment in Legislative entry No.43 in Constitution of Pakistan (1962) by Constitution (Sixth Amendment) Act, Zaibttan Textile Mills Limited v. Central Board of Revenue P L D 1983 S C 358 quoted.
Judgment & Decree
ZAFFAR HUSSAIN MIRZA, J.‑‑ In this appeal by special leave appellants Messrs Swat Textile Mills limited have challenged the validity of the levy of Central Excise duty on the basis of production capacity of their mills by the Central Board of Revenue, under subsection (4) of section 3 of the Central Excise and Salts Tax Act, 1944. Sub‑section (4) was inserted by the Finance Act, 1966 so as to empower the Central Board of Revenue to create machinery to impose and recover duty of excise on various excisable goods on the basis of production capacity, of the mills, as an alternative for the levy of the said duty on the pre‑existing basis of actual production of the excisable goods. Leave was granted in this case to examine the contention challenging section 3 of the Act as ultra vires in so far as it provided for the imposition of duty both on the basis of "capacity and actual production", by means of amendment in the legislative entry No.43 in the 1962 Constitution, by the Constitution (Sixth Amendment) Act, 1966. The leave order proceeded on the basis that a number of similar petitions involving the similar law points were allowed and leave was granted to examine these points. Both the learned counsel for the parties have pointed out to us that this Court has disposed of the connected appeals by a common judgment reported as Zaibtan Textile Mills Limited v. Central Board of Revenue P L D 1983 S C 358 and concede that the decision in the present appeal turns on the said judgment which fully covers the points', raised in it. Accordingly this appeal is dismissed with no order as to costs.. M. Z. M. Appeal dismissed.