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Iqra Surcharge

Iqra Surcharge legal meaning, translation and judicial precedents.

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

1989 SCMR 1679 SUPREME-COURT Judicial Precedent
Art.l85(3)lnheritancc

Leave to appeal granted where prima facie document was misread by the First Appellate Court and the High Court had not appreciated the misreading though the point was noted in the judgment of the High Court.

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Precedents & Case Laws citing "Iqra Surcharge"

MLD 1989
Writ Petition No.5122 of 1988, decided on 4th April, 1989.

1989 M L D 4479

Messrs TAJ TEXTILE MILLS LTD.‑ — Petitioner Versus PAKISTAN‑‑Respondent

Court: Lahore
MLD 1993
W.P. No.1182 of 1983, decided on 7th October 1989.

1993 M L D 182

HAKIM TEXTILE MILLS‑‑‑Petitioner Versus PAKISTAN‑‑‑Respondent

Court: Lahore
YLR 1999
Civil Petition for Leave to Appeal No.44 of 1998, decided on 2nd July, 1998.

1999 Y L R 161

Messrs AMIN SPINNING MILLS LTD‑‑ Petitioner Versus NATIONAL BANK OF PAKISTAN and 6 others‑‑‑Respondents

Court: Supreme Court (A J & K)
PLD 1990
Constitutional Petitions Nos.4 and 5 of 1989, decided on 12th September, 1989.

P L D 1990 Quetta 1

USMAN LTD‑‑Petitioner Versus THE COLLECTOR OF CUSTOMS (APPRAISEMENT) CUSTOMS

Court: ‑‑‑Fourth Sched., Federal Legislative List, Part 1 & Art.199‑‑‑Finance Ordinance (XII of 1982), S.2 as amended by Finance Ordinance (XIV of 1983)‑‑‑Finance Act (I of 1985), S.5‑‑‑Vires of Finance Ordinance, 1982 and Finance Act, 1985 assailed on the ground of being beyond legislative competence of Federal Legislature‑‑‑Finance Ordinance, 1982 and Finance Act, 1985, were promulgated to secure "additional customs duty" which is undisputedly sanctioned by part I of the Federal Legislative List, attached to Fourth Schedule under the Constitution‑‑‑Both the legislations thus do not suffer from any infirmity, defect or incompetency.
CLC 1990
Constitutional Petition No.594 of 1985, decided on 14th September, 1989.

1990 C L C 456

SAPPHIRE TEXTILE MILLS Ltd.‑‑Petitioner Versus COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS,

Court: Karachi
PLD 1991
1990-October-22

P L D 1991 Supreme Court 329

SOHAIL JUTE MILLS Ltd. and others‑‑Appellants Versus FEDERATION OF PAKISTAN through Secretary, Ministry

Court: High Court
CLC 1988
Constitutional Petition No.835 of 1987, decided on 28th October, 1987.

1988 C L C 1894

(PRIVATE) LTD.‑‑Petitioner Versus GOVERNMENT OF PAKISTAN

Court: Karachi
PLD 1988
its own facts and circumstances. In the instant case, the exaction by way of additional customs duty was not to be imposed ion persons; for any special benefit or privilege accruing to them and the same a not correlated to the expenses to be incurred by Government in rendering any services. The exaction could not, therefore, be categorised as fee or Iqra fee. Its proper placement was as tax or duty and its nomenclature as additional customs duty by way of surcharge appeals to be contact. But even it the argument is accepted that a fee should have been imposed, the misdescription of the exaction would not make section 2 of the Finance Ordinance, 1982 or section 5 of the Finance Act, 1985, ultra vires the Constitution, as the power to legislate on the? subject of customs and education and the power to impose tax or fees in respect of the said subjects, vest with the Federal Government

P L D 1988 Lahore 461

LAHORE TEXTILE & GENERAL MILLS LTD. ‑‑Petitioner Versus ISLAMIC REPUBLIC OF PAKISTAN‑‑Respondent

Court: High Court
SCMR 1994
Civil Petition No.1029‑L of 1992, decided on 16th January, 1994.

1994 S C M R 709

Government of Pakistan, Islamabad and 3 others‑‑‑Petitioners Versus KHURSHID SPINNING MILLS LTD., FAISALABAD ‑‑‑Respondent

Court: Supreme Court of Pakistan
CLC 1991
Constitutional Petitions Nos.733 of 1987 and D‑830 of 1988, decided on 22nd November, 1990.

1991CLC390

GLOBE TEXTILE MILLS LIMITED‑‑‑Petitioner Versus COLLECTOR OF CUSTOMS and another‑‑‑Respondents

Court: Karachi

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