1986 PLP 1476(1) (SCMR)
Messrs NISHAT MILLS Ltd. — Petitioner Versus THE SUPERINTENDENT OF CENTRAL EXCISE, and others — Respondents
| Citation | 1986 PLP 1476(1) (SCMR) |
| Forum / Court | High Court |
| Bench Members | Karam Elahee Chauhan and Nasim Hasan Shah, JJ |
| Parties | Messrs NISHAT MILLS Ltd. — Petitioner Versus THE SUPERINTENDENT OF CENTRAL EXCISE, and others — Respondents |
| Primary Law | Constitution of Pakistan (1973) |
Q1: What are the key laws and sections cited in 1986 PLP 1476(1) (SCMR)?
This judgment primarily cites: Constitution of Pakistan (1973) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1986 PLP 1476(1) (SCMR)?
The case was heard and decided by the High Court bench comprising: Karam Elahee Chauhan and Nasim Hasan Shah, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1986 PLP 1476(1) (SCMR) (Messrs NISHAT MILLS Ltd. — Petitioner Versus THE SUPERINTENDENT OF CENTRAL EXCISE, and others — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Raja Muhammad Akram, Advocate Supreme Court with Ch. Muhammad Aslam, Advocate-on-Record for Petitioner.
- Nemo for Respondents.
- Date of hearing: 12th October, 1981.
- Raja Muhammad Akram, Advocate Supreme Court with Ch. Muhammad Aslam, Advocate‑on‑Record for Petitioner.
Headnotes / Summary
(On appeal from the judgment and order of the Lahore High Court, dated 19-6-1978, in W.P. No. 1407 of 1969).
Art. 185(3)--Excise duty--Leave to appeal granted to consider inter alia whether there was sufficient compliance of relevant rule to enable petitioners to claim rebate and whether on facts and circumstances of case, view of High Court to contrary was not correct.
Judgment & Decree
KARAM ELAHEE CHAUHAN, J.‑‑It is stated in a certificate at page 54 of the paper book that:‑ "Certified that Messrs Nishat Mills Limited, P.O. Nishatabad, Lyallpur were equipped on 1st June, 1970, with 29,816 (Twenty nine thousand eight hundred and sixteen) spindles and 390 (three hundred and ninety) Power Looms. Moreover, 110 (one hundred and ten? Power Looms have been dismantled and not working since 1st August, 1969. The said Mills are also equipped with bleaching, dyeing, mercerising, printing and finishing plants."
2. Learned counsel states that this was sufficient compliance of the relevant rule to enable the petitioner to claim rebate on this count and the view of the High Court to the contrary is not correct. Leave is granted to inter alia consider this point. Security Rs.2,
000. M.I. Leave granted.