| Case ID |
006be1bf-0f2e-4ba5-81a0-ef50e6f6d766 |
| Body |
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| Case Number |
Civil Petitions Nos. 1205-L to 1208-L of 2004 |
| Decision Date |
Aug 03, 2004 |
| Hearing Date |
|
| Decision |
The Supreme Court granted leave to appeal to examine whether the Water and Power Development Authority (WAPDA) is considered a government authority for the purpose of exemption from Central Excise Duty on bank loans. The Court noted that the Lahore High Court's ruling that WAPDA is a government functionary was not legally justified based on prior judgments. These prior cases, while referenced, dealt with different subjects and did not establish that WAPDA is a government entity. The decision emphasizes the interpretation of constitutional provisions related to taxation, allowing for further examination of the legal status of WAPDA regarding tax exemptions. |
| Summary |
This case revolves around the legal status of the Water and Power Development Authority (WAPDA) concerning its exemption from Central Excise Duty on bank loans. The Supreme Court of Pakistan analyzed whether WAPDA qualifies as a government authority under the Central Excise Act of 1944. The Court reviewed prior judgments and concluded that WAPDA was not a government functionary, thus should not receive tax exemptions. This decision is critical for understanding the intersection of governmental authority and taxation laws in Pakistan. The case highlights essential keywords such as Central Excise Duty, tax exemption, government authority, and constitutional provisions, which are vital for legal practitioners and scholars. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Water and Power Development Authority,
Central Board of Revenue
|
| Judges |
IFTIKHAR MUHAMMAD CHAUDHRY,
M. JAVED BUTTAR
|
| Lawyers |
Izhar-ul-Haque, Advocate Supreme Court,
Tanvir Ahmad, Advocate-on-Record
|
| Petitioners |
CENTRAL BOARD OF REVENUE
|
| Respondents |
WAPDA
|
| Citations |
2005 SLD 763 = 2005 PTD 498
|
| Other Citations |
Messrs Gadoon Textile Mills and 814 others v. WAPDA and others 1997 SCMR 641,
WAPDA and another v. Administrator, District Council, Swabi and others 2000 CLC 40
|
| Laws Involved |
Central Excise Act, (I of 1944)
|
| Sections |
FirstSched
|