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Sindh Excise Manual

Sindh Excise Manual legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2012 CLC 88 KARACHI-HIGH-COURT-SINDH Judicial Precedent
Paras. 100 & 282-A(19)Prohibition (Enforcement of Hadd) Order (4 of 1979), Arts.17 & 19Constitution of Pakistan, Art.199Constitutional petitionLiquor licenceChange of premises

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.

2002 CLC 1870 KARACHI-HIGH-COURT-SINDH Judicial Precedent
Sindh Excise ManualVol. 1, para. 100(8)Excise shopsChange in venueInter-District change

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.

2000 CLC 888 KARACHI-HIGH-COURT-SINDH Judicial Precedent

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.

1999 YLR 278 KARACHI-HIGH-COURT-SINDH Judicial Precedent
Sindh Excise ManualPara.100Constitution of Pakistan (1973), Arts. 18, 37(h) & 199Constitutional petitionOpening of liquor shop

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.

1984 CLC 2408 KARACHI-HIGH-COURT-SINDH Judicial Precedent

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.

1959 PLD 134 SUPREME-COURT Judicial Precedent

Sindh Excise Manual para. 113-Does not prohibit grant of a provisional licence.

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Precedents & Case Laws citing "Sindh Excise Manual"

CLC 2000
Constitutional Petition No‑316 and Miscellaneous Application No.879 of 1999, decided on 11th November, 1999.

2000 C L C 888

MOHAN MAL alias MOHAN ‑‑‑ Petitioner Versus GOVERNMENT OF SINDH and others‑‑‑Respondents,

Court: Karachi
CLC 2002
Constitutional Petition No. 1133 of 1999, decided on 6th. December, 2001.

2002 C L C 1870

Messrs LUCKY WINE SHOP STORE through Proprietor‑‑ ‑Petitioner Versus GOVERNMENT OF SINDH through Secretary, Excise and Taxation Department

Court: Karachi
CLC 2012
2011-October-13

2012 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: Sindh
YLR 1999
Constitutional Petition No.D‑840 of 1996, decided on 20th April, 1999.

1999 Y L R 278

Messrs GOOD EVENING WINE SHOP‑‑‑Petitioner Versus E.T.O. and others‑‑‑Respondents

Court: Karachi
PCRLJ 2016
N/A

2016 P Cr

MUHAMMAD IRFAN and others — Applicants Versus The STATE — Respondent

Court: Sindh
PTD 2006
Civil Petitions Nos.541-K to 543-K of 2004, decided on 20th October, 2005.

2006 PTD253

COLLECTOR OF CUSTOMS (EXPORTS) Versus Messrs ERUM INTERNATIONAL and others

Court: Supreme Court of Pakistan
SCMR 2006
Civil Petitions Nos.541-K to 543-K of 2004, decided on 20th October, 2005.

2006 S C M R 63

COLLECTOR OF CUSTOMS (EXPORTS) — Petitioner Versus Messrs ERUM INTERNATIONAL and others — Respondents

Court: Supreme Court of Pakistan
PLD 1991
Civil Appeal No. 48‑K of 1986, decided on 23rd April, 1991.

P L D 1991 Supreme Court 992

CUSTOMS and 2 others‑‑‑Appellants Versus ORIENT STRAW BOARD AND PAPER MILLS LTD ‑‑Respondent

Court:
PLD 1996
Constitutional Petition No. 1212 of 1994, decided on 30th January, 1996.

P L D 1996 Karachi 267

FAROUGH AHMED SIDDIQI. — Petitioner' Versus THE PROVINCE OF SINDH and 4 others ‑‑‑ Respondents

Court:
PLC 1999
Appeal No.KAR-370 of 1998, decided on 14th April, 1999.

1999 P L C 456

S.M. ILYAS Versus Messrs RECKITT & COLMAN PAKISTAN LIMITED

Court: Labour Appellate, Tribunal Sindh