CLC 1989

1989 PLP 1160 (CLC)

PAKISTAN PAPER PRODUCTS LIMITED‑‑Petitioner Versus COLLECTORATE OF CENTRAL EXCISE AND LAND CUSTOMS

Jurisdiction / Court
Karachi
Decided Date
Miscellaneous Application No.2037 of 1988 (in Constitutional Petition No.D‑1103 of 1986), decided on 25th August, 1988.
Honorable Judges
Naimuddin, C.J. and Muhammad Mazhar Ali, J
Case Reference Summary (AEO Optimized)
Citation 1989 PLP 1160 (CLC)
Forum / Court Karachi
Bench Members Naimuddin, C.J. and Muhammad Mazhar Ali, J
Parties PAKISTAN PAPER PRODUCTS LIMITED‑‑Petitioner Versus COLLECTORATE OF CENTRAL EXCISE AND LAND CUSTOMS
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in 1989 PLP 1160 (CLC)?

This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case 1989 PLP 1160 (CLC)?

The case was heard and decided by the Karachi bench comprising: Naimuddin, C.J. and Muhammad Mazhar Ali, J.

Q3: What is the official citation format for this judgment on Pakistan Law Portal?

Cite this legal precedent as: 1989 PLP 1160 (CLC) (PAKISTAN PAPER PRODUCTS LIMITED‑‑Petitioner Versus COLLECTORATE OF CENTRAL EXCISE AND LAND CUSTOMS). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Representation

  • Rasheed A. Akhund for Petitioner. Imam Ali Kazi, Dy. A.‑G. for Respondents.

Headnotes / Summary

Constitution of Pakistan (1973)‑‑ ‑‑Art.199 (4‑A)‑‑Civil Procedure Code (V of 1908), O.XXXIX, R.4 5.151‑‑Payment of dues of Government‑‑Stay order‑‑Variation‑ Extent‑‑Stay order granted by High Court till disposal of the petition‑‑Application made for variation in order to direct respondent to make payment as the statutory period of six months had elapsed‑ Order to that extent would be read as contemplating the disposal of the petition within 6 months‑‑Respondent as held free to take action for recovery of the dues in accordance with law.

Judgment & Decree

Constitution of Pakistan (1973)‑‑ ‑‑Art.199 (4‑A)‑‑Civil Procedure Code (V of 1908), O.XXXIX, R.4 5.151‑‑Payment of dues of Government‑‑Stay order‑‑Variation‑ Extent‑‑Stay order granted by High Court till disposal of the petition‑‑Application made for variation in order to direct respondent to make payment as the statutory period of six months had elapsed‑ Order to that extent would be read as contemplating the disposal of the petition within 6 months‑‑Respondent as held free to take action for recovery of the dues in accordance with law. Rasheed A. Akhund for Petitioner. Imam Ali Kazi, Dy. A.‑G. for Respondents. NAIMUDDIN, C.J.‑‑On an application under Order XXXIX, rules 1 and 2 and Article 9 of the P.C.O. this Court by the order dated 6‑11‑1987 restrained the respondent from taking any penal action till 11‑11‑1986. Finally this order was confirmed on 7‑4‑1987 in the following terms by consent of the parties. "...stay granted in the terms stated above is confirmed till the disposal of the petition." The respondents have now by the present application under Order XXXIXp rule 4 read with section 151 and Article 199 (4‑A) pray for variation of that order and for a direction to the petitioner to deposit the demanded amount of sales‑tax with respondent No. 2 as the period of six months has elapsed. Article' 199 (4‑A) of the Constitution provides that an interim order made by a High Court on an application made to it to question the validity of legal effect of any order made, proceedings taken or act done by any authority or person which has been made, taken or done or purports to have been made, taken or done under any law which is specified in Part I of the Schedule or relates to or is connected with the State property or assessment or collection of public evenue shall cease to have effect on the expiration of a period of six months following the day on which it is made, unless the case is finally decided or the interim order is withdrawn, by the Court earlier. In view of the aforesaid provision the order passed on 7‑4‑1987 elapsed immediately on the expiry of a period of six months. It is so conceded by Mr. Akhund. Perhaps the department has not been able to take any action because in the order passed on 7‑4‑1987, it was said that the interim order will last till the disposal of this petition. To this extent we will read this order as contemplating the disposal of the petition within six months. This is also conceded by Mr. Rasheed A. Akhund. However, Mr. Rasheed Akhund says that there was no direction to pay the amount and, therefore, such a direction cannot be given now. We agree with him. The department is free to take action for recovery of the dues in accordance with law. The application is allowed to the above extent M . Z . S . /P‑89/ K Miscellaneous application allowed