| Case ID |
03253952-9c24-4636-bcd1-13e4c19cab87 |
| Body |
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| Case Number |
Writ Petition No.4080 of 1986 |
| Decision Date |
Oct 06, 2000 |
| Hearing Date |
Oct 06, 2000 |
| Decision |
The Lahore High Court dismissed the writ petition filed by Kohinoor Industries Limited, stating that the petitioner could not raise new pleas that were not previously agitated before the authorities below. The Court held that the concurrent findings of fact against the petitioner by the Tribunals below rendered the constitutional petition not maintainable. The Court reiterated that it had no jurisdiction to substitute its own decision for that of the Tribunals and emphasized that disputed questions of fact could not be resolved in constitutional jurisdiction. The petitioner was advised to seek redress through the alternative remedy of filing a civil suit. |
| Summary |
The case of Kohinoor Industries Limited vs. Government of Pakistan revolves around the constitutional petition filed by the petitioner challenging the penalties imposed under the Central Excise Act regarding the excise duty on production capacity of cotton yarn. The petitioner contended that the liability ceased once the goods were delivered to a licensed warehouse. The Lahore High Court analyzed the arguments presented, focusing on the principles of law regarding constitutional petitions and the jurisdictional limits of the Court. The decision emphasizes the importance of raising all pertinent issues before lower authorities and the inability to introduce new arguments at the appellate stage. The ruling reiterates the necessity for compliance with procedural requirements and the ramifications of concurrent factual findings by administrative bodies. The judgment references multiple legal precedents, reinforcing the established legal framework surrounding excise duties and the procedural integrity of tax-related disputes. |
| Court |
Lahore High Court
|
| Entities Involved |
Central Board of Revenue,
Kisan Cotton Factory,
GOVERNMENT OF PAKISTAN,
KOHINOOR INDUSTRIES LIMITED (KOHINOOR TEXTILE MILLS),
Messrs Paul Corporation
|
| Judges |
CH. IJAZ AHMAD, J
|
| Lawyers |
|
| Petitioners |
KOHINOOR INDUSTRIES LIMITED (KOHINOOR TEXTILE MILLS) through P&A Manager
|
| Respondents |
GOVERNMENT OF PAKISTAN through Chairman, Central Board of Revenue, Islamabad and 2 others
|
| Citations |
2001 SLD 1643,
2001 CLC 494,
(2001) 83 TAX 17
|
| Other Citations |
Dost Muhammad Cotton Mills' case PL,D 1976 Kar. 1078,
Khuda Bakhsh's case 1974 SCMR 279,
Muhammad Sharif's case PLD 1981 SC 246,
Abdul Rehman Bajwa's case PLD 1981 SC 522,
Mussaduq's case PLD 1973 Lah. 600,
Muhammad Younis's case 1993 SCMR 618,
Muhammad Ismail's case PLD 1996 SC 246,
Central Textile Mills v. Deputy Collector and others 1985 MLD 143
|
| Laws Involved |
Central Excise Act, (I of 1944),
Constitution of Pakistan, 1973
|
| Sections |
35,
35A,
199
|