2002 PLP 1530 (PTD)
ORIENT LABORATORIES (PVT.) LIMITED Versus FEDERATION OF PAKISTAN, MINISTRY OF FINANCE AND ECONOMIC AFFAIRS,
| Citation | 2002 PLP 1530 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Maulvi Anwarul Haq, J |
| Parties | ORIENT LABORATORIES (PVT.) LIMITED Versus FEDERATION OF PAKISTAN, MINISTRY OF FINANCE AND ECONOMIC AFFAIRS, |
Q1: What are the key laws and sections cited in 2002 PLP 1530 (PTD)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 1530 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Maulvi Anwarul Haq, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 1530 (PTD) (ORIENT LABORATORIES (PVT.) LIMITED Versus FEDERATION OF PAKISTAN, MINISTRY OF FINANCE AND ECONOMIC AFFAIRS,). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Nemo for Petitioner.
- A. Karim Malik and Izhar-ul-Haq Sheikh for Respondent.
Judgment & Decree
Collector of Customs and others v. Ravi Spinning Ltd. and others 1999 SCMR 412 distinguished. Nemo for Petitioner. A. Karim Malik and Izhar-ul-Haq Sheikh for Respondent. Date of hearing: 28th February, 2002. This order shall dispose of Writ Petition bearing No.13135 of 1996 and Writ Petition No.13187 of 1996, as common questions are involved.
2. No one has turned up for the petitioners. The learned counsel appearing for the respondents report that the questions involved in these two cases have since been decided by the Honourable Supreme Court of Pakistan in the case of Collector of Customs and others v, Ravi Spinning Ltd. and others (1999 SCMR 412). The said judgment has been examined by me The petitioners seek benefit of the withdrawn S.R.O. qua customs duties and sales taxes in the matter of consignment in question. The said judgment is to the effect that in view of the provisions of section 31-A of the Customs Act, 1969, the opening date of Letter of Credit would not be relevant. However, since there is no corresponding provision in the Sales Tax Act, 1990 at the time, the matter of exemption from the payment of Sales Tax will be considered with reference to the date of opening of Letter-of Credit.
3. This being so, both' the writ petitions are disposed of in the said terms, with no orders as to the costs. Q.M.H./M.A.K./O-6/L Order accordingly.