2004 PLP 1132 (PTD)
MARGALA TEXTILE MILLS LIMITED Versus FEDERATION OF PAKISTAN through Ministry of Finance, Revenue and Economic Affairs, Islamabad and others
| Citation | 2004 PLP 1132 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Mansoor Ahmad, J |
| Parties | MARGALA TEXTILE MILLS LIMITED Versus FEDERATION OF PAKISTAN through Ministry of Finance, Revenue and Economic Affairs, Islamabad and others |
| Primary Law | Customs Act (IV of 1969) |
Q1: What are the key laws and sections cited in 2004 PLP 1132 (PTD)?
This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2004 PLP 1132 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Mansoor Ahmad, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2004 PLP 1132 (PTD) (MARGALA TEXTILE MILLS LIMITED Versus FEDERATION OF PAKISTAN through Ministry of Finance, Revenue and Economic Affairs, Islamabad and others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Kh. Muhammad Akram for Petitioner.
Headnotes / Summary
S. 18-B
S.R.O. 1198(I)/1996, dated 22-10-1996
Constitution of Pakistan (1973), Art. 199
Constitutional petition
Levy of 2% service charges under S.18-B of Customs Act, 1969 through S.R.O. 1198(I)/1996
High Court by following judgment of Supreme Court (1999 SCMR 1402) accepted Constitutional petition, declared such, levy as ultra vires and struck down the same. Collector of Customs and others v. Sheikh Spinning Mills 1999 SCMR 1402 fol.
Judgment & Decree
Writ Petition No.1956 of 1996, decided on 5th July, 2001.
S. 18-B
S.R.O. 1198(I)/1996, dated 22-10-1996
Constitution of Pakistan (1973), Art. 199
Constitutional petition
Levy of 2% service charges under S.18-B of Customs Act, 1969 through S.R.O. 1198(I)/1996
High Court by following judgment of Supreme Court (1999 SCMR 1402) accepted Constitutional petition, declared such, levy as ultra vires and struck down the same. Collector of Customs and others v. Sheikh Spinning Mills 1999 SCMR 1402 fol. Kh. Muhammad Akram for Petitioner. This writ petition is directed against the levy of 2% service charges under section 18-B of the Customs Act, 1969 vide S.R.O. No. 1198(I)/1996, dated 22-10-1996. The vires of the notification under reference and the levy of service charges were put to challenge through various writ petitions in the Sindh High Court, Karachi as well as before this Court. The matter was finally decided by the apex Court vide its judgment in Civil Appeal No.586 of 1997 and other connected appeals A titled Collector of Customs and others v. Shiekh Spinning Mills (1999 SCMR 1402). The Hon'ble Supreme Court of Pakistan has declared the S.R.O. No. 1198(I)/1996, dated 22-10-1996 as ultra vires and struck down the same.
2. The present writ petition is also decided in terms of the judgment of Supreme Court of Pakistan. Accordingly the writ petition succeeds. S.A.K./M-41/L Petition accepted.