Legal Case Summary

Case Details
Case ID 006be1bf-0f2e-4ba5-81a0-ef50e6f6d766
Body View case body.
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