| Case ID |
0a72b2f6-ff8d-497f-96fb-9c5298b00b02 |
| Body |
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| Case Number |
Civil Appeal No. K-55 of 1973 |
| Decision Date |
Sep 01, 1981 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the appeal, affirming that the appellant was liable for failing to maintain proper records as required by the Central Excise Rules, 1944. The court highlighted that the issues raised by the appellant concerning the timing of the raid and the maintenance of accounts did not provide sufficient grounds to overturn the earlier decisions by the lower courts. The ruling emphasized the importance of adhering to excise regulations and maintaining accurate records of goods stored and produced, which are critical for compliance with government revenue laws. Consequently, the court ruled that the imposition of penalties was justified given the breaches identified. |
| Summary |
In the case of Civil Appeal No. K-55 of 1973, the Supreme Court of Pakistan deliberated on the compliance of Messrs Bakhsh Textile Mills Ltd. with the Central Excise Rules, 1944. The court reviewed the appellant's failure to maintain accurate records regarding the storage of excisable goods, particularly in the context of a raid conducted by the Central Excise and Land Customs officials. The appellant contended that the timing of the raid prevented them from completing required entries in their records, arguing that the discrepancies were unintentional and due to operational challenges. However, the court ruled that such operational difficulties did not absolve the appellant of their legal obligations under the excise laws. The court underscored that the law requires strict adherence to procedural norms, particularly in the context of excise duties, which are crucial for government revenue. The judgment reinforced the necessity for manufacturers to maintain diligent records and comply with storage regulations, establishing that failure to do so could result in significant penalties. This case serves as a precedent for emphasizing compliance with excise regulations and the importance of maintaining accurate production and storage records to avoid legal repercussions. Keywords: Central Excise Rules, compliance, excise duties, legal obligations, penalties, government revenue. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Pakistan,
Bakhsh Textile Mills Ltd.
|
| Judges |
Aslam Riaz Hussain,
Shafiur-Rahman Zaffar Hussain Mirza
|
| Lawyers |
A. K. Brohi,
V. A. Kidwai,
Syed Inayat Ali,
Muzaffar Hassan
|
| Petitioners |
Messrs Bakhsh Textile Mills Ltd.
|
| Respondents |
Pakistan and Others
|
| Citations |
1982 SLD 356,
1982 SCMR 497
|
| Other Citations |
Pakistan v. Hard Castle Waud (Pak.) Ltd. P L D 1967 S C 1
|
| Laws Involved |
Central Excise Rules, 1944,
Constitution of Pakistan (1973)
|
| Sections |
47(4),
53,
199,
210,
226,
199
|