| Case ID |
108957bf-290a-4c2c-a2a1-e9dbbc9f6ba6 |
| Body |
View case body. Login to View |
| Case Number |
Writ Petition No. 1261 of 2000 |
| Decision Date |
Aug 28, 2000 |
| Hearing Date |
|
| Decision |
The petition was dismissed as it was filed without substantial cause of action. The court emphasized that the apprehension of withdrawal of sales tax exemptions was unfounded, as no steps had been taken by the government to withdraw such exemptions. The court highlighted the importance of judicial review while maintaining that it should not encroach upon the legislative powers of the government. The petitioners, engaged in cement manufacturing, claimed economic injustice due to potential withdrawal of tax exemptions, but the court found no merit in their claims as the government’s actions were deemed legitimate and within its rights. The court underscored the need for equal treatment under the law, but also recognized that legislative changes are permissible in the public interest. |
| Summary |
This case revolves around the legal challenge posed by Maple Leaf Cement Factory Limited against the Federation of Pakistan regarding the withdrawal of sales tax exemptions provided under the Sales Tax Act, 1990. The petitioners, along with other cement manufacturers, raised concerns about potential discriminatory treatment that could affect their competitive standing in the market. The Lahore High Court, presided over by Judge Muhammad Nawaz Abbasi, ultimately dismissed the petitions, ruling that the apprehensions of the petitioners about the withdrawal of exemptions were not substantiated by any concrete actions taken by the government. The court reiterated the principle of equality before law and the significance of judicial review, while also acknowledging the government's legislative powers to adjust tax regulations in the public interest. The decision emphasizes the balance between protecting business interests and allowing governmental discretion in tax matters. This case highlights the complexities of tax law, government policy, and the rights of businesses in Pakistan's economic landscape. Keywords such as 'sales tax exemption', 'judicial review', 'Lahore High Court', and 'economic justice' are integral to understanding the implications of this ruling. |
| Court |
Lahore High Court
|
| Entities Involved |
Maple Leaf Cement Factory Limited,
Bestway Cement Limited,
AWT Cement Ltd.,
Pioneer Cement Limited,
Fecto Cement Limited,
Lucky Cement Limited
|
| Judges |
MUHAMMAD NAWAZ ABBASI, J
|
| Lawyers |
Raja Muhammad Akram,
Nauman Akram Raja for Petitioners,
Tanveer Bashir Ansari, Dy. A. G. for Respondents No. 1,
Farhat Nawaz Lodhi for the CBR,
Raja Muhammad Bashir for Respondent No. 4
|
| Petitioners |
Messrs MAPLE LEAF CEMENT FACTORY LIMITED through Director and 2 others
|
| Respondents |
FEDERATION OF PAKISTAN through Secretary of Finance, Government of Pakistan, Islamabad and 4 others
|
| Citations |
2001 SLD 723,
2001 PTD 1188,
(2001) 84 TAX 208
|
| Other Citations |
PLD 1957 SC (Pak.) 9,
PLD 1957 SC (Pak.) 157,
PLD 1993 SC 341,
1998 SCMR 1041,
PLD 1970 SC 139,
PLD 1954 Lah. 414,
AIR 1954 SC 224,
AIR 1989 SC 157,
AIR 1989 SC 159,
AIR 1981 SC 1960,
PLD 1997 SC 582
|
| Laws Involved |
Sales Tax Act, 1990,
Constitution of Pakistan, 1973
|
| Sections |
Sixth Schedule,
199
|