| Case ID |
0c126821-d945-4513-8508-996d22602b4a |
| Body |
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| Case Number |
Civil Appeal No. 72 of 1962 |
| Decision Date |
May 10, 1963 |
| Hearing Date |
|
| Decision |
The Supreme Court ruled that the notification issued by the Director of Excise and Taxation, which fixed the price of beer sold by Murree Brewery Company Limited, was ultra vires. The court concluded that the power to fix the price could only be exercised under section 21(d)(10) of the Punjab Excise Act, 1914, and not under section 59(f)(iii). The court determined that the notification was invalid as it did not comply with the proper legislative framework, emphasizing the importance of adhering to the specific provisions governing the licensing and regulation of breweries. |
| Summary |
In the case of Civil Appeal No. 72 of 1962, the Supreme Court of Pakistan addressed the legality of a notification issued by the Director of Excise and Taxation regarding the pricing of beer by Murree Brewery Company Limited. The court examined the relevant provisions of the Punjab Excise Act, 1914, specifically sections 59(f)(iii) and 21(d)(10). Ultimately, the court found that the notification was ultra vires, as the power to fix prices was not validly exercised. This case highlights the significance of adhering to legislated powers and the implications of improper notifications within regulatory frameworks. Keywords: Punjab Excise Act, Supreme Court, Murree Brewery, price fixation, legal authority, regulatory compliance, alcohol licensing. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Director of Excise and Taxation,
Murree Brewery Company Limited,
Financial Commissioner
|
| Judges |
A. R. Cornelius, C.J.,
S. A. Rahman,
B. Z. Kaikaus,
Hamoodur Rahman, JJ
|
| Lawyers |
Atta Ullah Sajjad Additional Advocate-General,
Ihsanul Haq Advocate Supreme Court,
Ijaz Ali Attorney for Appellants,
Shabir Ahmad Senior Advocate Supreme Court,
Nasim Hassan Shah Advocate Supreme Court,
Zahir Abbas Attorney for Respondent
|
| Petitioners |
PROVINCE OF WEST PAKISTAN THROUGH SECRETARY, REVENUE BOARD, GOVERNMENT OF WEST PAKISTAN
|
| Respondents |
MURREE BREWERY Co. LTD., RAWALPINDI, THROUGH ITS CHAIRMAN, S. R. JARIWALA
|
| Citations |
1963 SLD 36,
1963 PLD 605
|
| Other Citations |
Not available
|
| Laws Involved |
Punjab Excise Act, 1914
|
| Sections |
59(f)(iii),
21(d)(10)
|