Sindh Excise Manual
Sindh Excise Manual legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
Petitioners sought restraining order against authorities for issuance of liquor licence to respondent on the ground that it was against the will and wishes of petitioner and of the people of locality
Validity
Requirement of paragraphs 100 and 282-A(19) of Sindh Excise Manual Volume-I, were complied with; there was no allegation that terms and conditions of the licence were violated by respondent
Mere allegation of petitioner which upon rebuttal were not denied must not come into the way of respondent in pursuing his business under the licence
Only event where business of liquor could be prevented was when the licencee had violated the provisions of licence and fell within the mischief of Art.19 of Prohibition (Enforcement of Hadd) Order, 1979
Respondent was not found violating any provision of Constitution and/or provisions of Prohibition (Enforcement of Hadd) Order, 1979, and such violations were not present in the matter and the licence was subsisting and was issued after overcoming rigours thereof
High Court declined to interfere in the matter
Petition was dismissed in circumstances.
Sanction to change in venue can be allowed within same town or village and the provision of Vol. I, Para.100(8) of the 'Sindh Excise Manual does not provide for inter-District transfer/change.
Sindh Excise Manual Vol. I, para. 282?A(19)???Prohibition (Enforcement of I?1-add) Order (4 of 1979), Art. 19???Constitution of Pakistan (1973), Art.199???Constitutional petition???Cancellation of licence of liquor shop???Such licence was cancelled by Authority on the ground that there was a mosque within the radius of 230 feet of the shop???Validity???Licence was issued in the year 1996 which was renewed in subsequent years 1997 and 1998 making the same valid up to 30?6?1999???Worship place was built after, the wine shop was allowed to be opened and even much after the renewal of licence in year 1997???Authority did not exercise its jurisdiction legally and lawfully while cancelling such licence???Order of Authority was set aside in circumstances.
Petitioner, a licence holder for sale of liquor had challenged the grant of licence to the respondent for the sale of liquor
Contention raised by the petitioner was that grant of licence to the respondent was against the rules and was in violation of Arst.18 & 37(h) of the Constitution
Validity
Held, where the Authorities had complied with the legal formalities and there was no violation of para.100 of Sindh Excise Manual, there was no violation on the part of Authorities in granting of licence to the respondent
Constitutional petition was dismissed in circumstances.
S. 35-A-Sind Excise Manual-1, sub-para. (13) of para. 71Giving of powers to Commissioner, Excise and Taxation to frame rules, not doubted-New levy, held, could not be imposed by such delegated legislation - Sub-para. (13) of para. 71 of Sind Excise Manual-I, whereunder excise duty could be imposed on any wastage, which in opinion of Director, Excise and Taxation is excessive or not properly accounted for, held, ultra vires of powers of Commissioner.
Sindh Excise Manual para. 113-Does not prohibit grant of a provisional licence.
"Sindh Excise Manual", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/1224
Precedents & Case Laws citing "Sindh Excise Manual"
2000 C L C 888
MOHAN MAL alias MOHAN ‑‑‑ Petitioner Versus GOVERNMENT OF SINDH and others‑‑‑Respondents,
Court: Karachi2002 C L C 1870
Messrs LUCKY WINE SHOP STORE through Proprietor‑‑ ‑Petitioner Versus GOVERNMENT OF SINDH through Secretary, Excise and Taxation Department
Court: Karachi2012 C L C 88
MUHAMMAD ABU BAKAR — Petitioner Versus DEPUTY DIRECTOR/SENIOR EXCISE AND TAXATION OFFICER, (EXCISE), KARACHI through Secretary to Government of Sindh, Excise and Taxation and 2 others — Respondents
Court: Sindh1999 Y L R 278
Messrs GOOD EVENING WINE SHOP‑‑‑Petitioner Versus E.T.O. and others‑‑‑Respondents
Court: Karachi2016 P Cr
MUHAMMAD IRFAN and others — Applicants Versus The STATE — Respondent
Court: Sindh2006 PTD253
COLLECTOR OF CUSTOMS (EXPORTS) Versus Messrs ERUM INTERNATIONAL and others
Court: Supreme Court of Pakistan2006 S C M R 63
COLLECTOR OF CUSTOMS (EXPORTS) — Petitioner Versus Messrs ERUM INTERNATIONAL and others — Respondents
Court: Supreme Court of PakistanP L D 1991 Supreme Court 992
CUSTOMS and 2 others‑‑‑Appellants Versus ORIENT STRAW BOARD AND PAPER MILLS LTD ‑‑Respondent
Court:P L D 1996 Karachi 267
FAROUGH AHMED SIDDIQI. — Petitioner' Versus THE PROVINCE OF SINDH and 4 others ‑‑‑ Respondents
Court:1999 P L C 456
S.M. ILYAS Versus Messrs RECKITT & COLMAN PAKISTAN LIMITED
Court: Labour Appellate, Tribunal Sindh