| Case ID |
019c1faa-03a2-4a18-a043-b296fc2f493d |
| Body |
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| Case Number |
Petition No. 22 of 1967 |
| Decision Date |
Feb 14, 1968 |
| Hearing Date |
May 05, 1967 |
| Decision |
The Lahore High Court dismissed the writ petitions filed by the manufacturers of Laundry Soap, affirming that the Central Government had the authority to impose conditions for exemptions from excise duty under the Central Excise and Salt Act, 1944. The court clarified that the exemption in question was related to the goods produced and not to the financial interests of the manufacturers. The decision highlighted the discretion granted to the Central Government to regulate exemptions and underscored that the conditions imposed were lawful and did not violate legislative intent. |
| Summary |
The Lahore High Court case regarding the exemption of Laundry Soap from excise duty under the Central Excise and Salt Act, 1944, addressed the legal authority of the Central Government to impose conditions on such exemptions. The petitioners, MESSRS AMIN SOAP FACTORY, contended that the conditions set forth in Notification No. S.R.O.-1284(K)/66 were unlawful, as they related to the financial interests of the manufacturers rather than the goods themselves. The court, however, upheld the government's discretion, confirming that the exemption was valid and that the conditions imposed were within the legislative framework. This case emphasizes the balance of regulatory power and the interpretation of exemption criteria in excise law, making it significant for manufacturers and legal practitioners in the field of taxation and regulatory compliance. |
| Court |
Lahore High Court
|
| Entities Involved |
|
| Judges |
MUSHTAQ HUSSAIN,
ATTAULLAH SAJJAD
|
| Lawyers |
Muhammad Amin Butt,
Salah-ud-Din Hanif
|
| Petitioners |
MESSRS AMIN SOAP FACTORY
|
| Respondents |
others,
GOVERNMENT OF PAKISTAN
|
| Citations |
1968 SLD 134,
1968 PLD 1103
|
| Other Citations |
Ikram Bus Service and others v. Board of Revenue, West Pakistan and others P L D 1963 S C 564
|
| Laws Involved |
Central Excise and Salt Act, 1944
|
| Sections |
3,
12A(1)
|