1993 PLP 2170 (MLD)
SUNNY WOOLLEN MILLS (PVT.) LTD.‑‑‑Petitioner Versus GOVERNMENT OF THE PUNJAB‑‑‑Respondent
| Citation | 1993 PLP 2170 (MLD) |
| Forum / Court | Lahore |
| Bench Members | Malik Muhammad Qayyum, J |
| Parties | SUNNY WOOLLEN MILLS (PVT.) LTD.‑‑‑Petitioner Versus GOVERNMENT OF THE PUNJAB‑‑‑Respondent |
| Primary Law | Punjab Zila Council Export Tax Rules, 1990‑‑‑ |
Q1: What are the key laws and sections cited in 1993 PLP 2170 (MLD)?
This judgment primarily cites: Punjab Zila Council Export Tax Rules, 1990‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1993 PLP 2170 (MLD)?
The case was heard and decided by the Lahore bench comprising: Malik Muhammad Qayyum, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1993 PLP 2170 (MLD) (SUNNY WOOLLEN MILLS (PVT.) LTD.‑‑‑Petitioner Versus GOVERNMENT OF THE PUNJAB‑‑‑Respondent). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ch. Fazal Hussain for Petitioner.
- Maqbool Elahi Malik, A.‑G., Punjab for Respondent No.1
- Masood Q0adir for Respondents Nos. 2 and 3.
- Date of hearing: 10th October, 1992.
Headnotes / Summary
‑‑‑‑R. 5‑‑‑Export tax‑‑‑Levy of‑‑‑Goods in question which were imported from abroad through Dry Port, remained in transit for a period of less than 24 hours‑‑‑No Export tax could be levied or charged on such goods. Multan Chemical Limited v. District Council, Lahore etc. 1991 MLJ 910 and Messrs Rupali Polyester Limited v. Government of the Punjab through Secretary, Local Government and Rural Development and 2 others 1992 CLC 796 ref.
Judgment & Decree
Multan Chemical Limited v. District Council, Lahore etc. 1991 MLJ 910 and Messrs Rupali Polyester Limited v. Government of the Punjab through Secretary, Local Government and Rural Development and 2 others 1992 CLC 796 ref. Ch. Fazal Hussain for Petitioner. Maqbool Elahi Malik, A.‑G., Punjab for Respondent No.1 Masood Q0adir for Respondents Nos. 2 and
3. Date of hearing: 10th October, 1992. By this petition under Article 199 of the Constitution of Islamic Rupublic of Pakistan, 1973, the petitioner seeks a direction to the respondents not to charge any export tax on the machinery and the raw material being imported by the petitioner from abroad through Dry Port at Lahore.
2. The contention of learned counsel for the petitioner is that as the goods in question remained in transit for a period of less than 24 hours, no export tax can be levied or charged on these goods, as provided by rule 5 of the Punjab Zila Council Export Tax Rules, 1990. This contention of learned counsel for the petitioner is supported by two judgments of this Court, namely, Multan Chemical Limited v. District Council, Lahore etc. 1991 MLD 910 and Messrs Rupali Polyester Limited v. Government of the Punjab through Secretary, Local Government and Rural Development and 2 others 1992 CLC
796. Faced with this situation, learned counsel for the respondents states 1 that the respondents shall not charge any tax on the goods, provided these goods are taken out of Zila Lahore within 24 hours of clearance from Dry Port. This petition stands disposed of in the above terms with no order as to costs. H.B.T./S‑326/L Order accordingly.