PTD 2006

2006 PTD 144 (PLP)

Mian MUHAMMAD MUNAWAR Versus PROVINCE OF THE PUNJAB through Secretary Excise and Taxation Department and another

Jurisdiction / Court
Lahore High Court
Decided Date
W.Ps. Nos.8904, 1775 and 1660 of 2004, decided on 4th October, 2005.
Honorable Judges
Muhammad Sair Ali, J
Case Reference Summary (AEO Optimized)
Citation 2006 PTD 144 (PLP)
Forum / Court Lahore High Court
Bench Members Muhammad Sair Ali, J
Parties Mian MUHAMMAD MUNAWAR Versus PROVINCE OF THE PUNJAB through Secretary Excise and Taxation Department and another
Primary Law Central Excise Act (I of 1944)
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in 2006 PTD 144 (PLP)?

This judgment primarily cites: Central Excise Act (I of 1944) as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case 2006 PTD 144 (PLP)?

The case was heard and decided by the Lahore High Court bench comprising: Muhammad Sair Ali, J.

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

Cite this legal precedent as: 2006 PTD 144 (PLP) (Mian MUHAMMAD MUNAWAR Versus PROVINCE OF THE PUNJAB through Secretary Excise and Taxation Department and another). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Laws Cited

Central Excise Act (I of 1944)

Representation

  • ----S. 12-A---Constitution of Pakistan (1973), Art.199---Constitutional petition---Exemption---Exempting Cinema Houses from payment of entertainment duty--Withdrawal of Constitutional petition---Counsel for petitioner had stated that in view of Notification dated 30-6-2004 exempting cinema houses from payment of entertainment duty, he would like to withdraw Constitutional petition to agitate matter through a representation before the department for any possible departmental relief which petitioner could persuade them to grant---Petition was disposed of as withdrawn---Petitioner could seek departmental remedies.
  • Ahmad Waheed Khan for Petitioner.
  • 3. The learned A.A.-G. further states that the learned Advocate-General has instructed him to pursue the cases on his behalf in compliance with the notices issued by this Court to the learned Advocate General.
  • 4. Mr. Ahmad Waheed Khan, Advocate for the petitioner states that in view of Notification, dated 30-6-2004 exempting Cinema Houses from the payment of Entertainment Duty, he would like to withdraw this petition to agitate the matter through a representation before the respondents for any possible departmental relief which the petitioner can persuade them to grant.

Headnotes / Summary

Ch. Rizwan Mushtaq, A.A.G. Riaz Hussain Shah, Office Incharge (Legal Cell) Excise and Taxation Department.

Judgment & Decree

MUHAMMAD SAIR ALI, J.

Ch. Rizwaan Mushtaq, the learned A.A.-G. on instructions from the respondent department states that report and parawise comments on behalf of respondents Nos. 1 and 2 were filed by the Secretary, Excise and Taxation Department, Punjab in W.P. No.834 of 2004. The same may be treated as the report and parawise comments in W.P. No.1775-2004, W.P. No.1660-2004 and W.P. No.8904 of 2004 as well. And that apart from the factual controversy, the legal points involved are identical wherefor the relevant respondents request consideration of the report and parawise comments filed in W.P. No.834 of 2004 in the present petition as well as in other connected petitions.

2. As requested by the learned A.A.-G. on instructions from the department, the report and parawise comments in W.P. No.834 of 2004 shall be read as the report and parawise comments in the present as well as in other connected petitions subject of course to all the legal and just exceptions and to the risk being taken by respondents Nos. 1 and 2.

3. The learned A.A.-G. further states that the learned Advocate-General has instructed him to pursue the cases on his behalf in compliance with the notices issued by this Court to the learned Advocate General.

4. Mr. Ahmad Waheed Khan, Advocate for the petitioner states that in view of Notification, dated 30-6-2004 exempting Cinema Houses from the payment of Entertainment Duty, he would like to withdraw this petition to agitate the matter through a representation before the respondents for any possible departmental relief which the petitioner can persuade them to grant.

5. In view of the request for withdrawal of the petition, the same is disposed of as withdrawn. The petitioner may however, if he so chooses, seek his departmental remedies. H.B.T./M-1344/L??????????????????????????????????????????????????????????????????????????????? Order accordingly.