1991 PLP 511 (PTD)
Messrs MUHAMMADI INDUSTRIES Versus FEDERATION OF PAKISTAN through Additional Secretary, Ministry of Finance,
| Citation | 1991 PLP 511 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Saleem Akhtar and Mukhtar Ahmed Junejo, JJ |
| Parties | Messrs MUHAMMADI INDUSTRIES Versus FEDERATION OF PAKISTAN through Additional Secretary, Ministry of Finance, |
Q1: What are the key laws and sections cited in 1991 PLP 511 (PTD)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1991 PLP 511 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Saleem Akhtar and Mukhtar Ahmed Junejo, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1991 PLP 511 (PTD) (Messrs MUHAMMADI INDUSTRIES Versus FEDERATION OF PAKISTAN through Additional Secretary, Ministry of Finance,). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Amanullah Khan for Petitioner.
- S.M. Sayedain Zaidi for Respondents.
Judgment & Decree
SALEEM AKHTAR, J.
The petitioner imported glass tubing s (neutral) from Germany in respect of which he opened letter of credit on 11-1-1988. The goods arrived on 18-4-1988, but advance bill of entry had been filed on 10-4-1988 which was completed on 12-4-1988. The goods were assessed under heading 70.03 of the Pakistan Customs Tariff and were exempted from customs duty under notification No. S.R.O. 505(1)/86 and so far sales tax was concerned it was exempted under S.R.O. 530(1)/86. Respondent No.1 by notification dated 13-3-1988 withdrew the exemption granted in respect of customs duty and sales tax. The petitioner has therefore, challenged the levy of customs duty and sales tax. So far customs duty is concerned in view of section 31-A of the Customs Act added by Ordinance II of 1988 the withdrawal of exemption cannot be challenged. Mr. Amanullah, the learned counsel for the petitioner does not dispute this position. However, so far withdrawal of exemption of sales tax is concerned the learned counsel has contended that as there is no parallel section like section 31-A of the Customs Act in the Sales Tax Act the case will be clearly hit by Al-Samraz's case 1986 S C M R 1917. The petitioner had opened letter of credit on 11-1-1985 and the invoice is dated 11-3-1988. Much before the exemption was withdrawn all arrangements for import of goods and financial commitments had been made. Therefore, the withdrawal of exemption from Sales Tax for the purposes of this case, cannot be treated to be legal and valid. Reference has also been made to Crescent Pakistan Industries Ltd. v. Government of Pakistan etc. 1990 P T D
29. Mr. S.M. Sayedain Zaidi, the learned counsel for the respondent has referred to Al-Samraz's case but the same does not support the stand taken by the respondent. The petition is therefore, allowed. We declare that the withdrawal of exemption from sales tax, so far the goods in this petition are concerned was without lawful authority and of no legal effect. H.B.T./M-1335/K Petition allowed.