| Case ID |
1484b45f-ba90-4858-b930-a7946fac6881 |
| Body |
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| Case Number |
Writ Petitions Nos. 1144 and 1526 of 1997 |
| Decision Date |
May 25, 2002 |
| Hearing Date |
|
| Decision |
The Peshawar High Court ruled in favor of the petitioners, stating that the excise duty should not be included in the retail price for the purpose of calculating excise duty under the Central Excises Act, 1944. The court highlighted that including excise duty in the retail price would lead to double taxation, which is against the intention of the law. The judges emphasized that the fiscal statutes should be interpreted liberally in favor of the subjects. Consequently, the court declared the current system of excise duty realization as illegal and without lawful authority, thus allowing the constitutional petitions of the petitioners. |
| Summary |
In the case of Writ Petitions Nos. 1144 and 1526 of 1997, the Peshawar High Court addressed a significant issue regarding the interpretation of the Central Excise Act, 1944. The petitioners, leading cement manufacturers, challenged the method of calculating excise duty on their products. They argued that the retail price should exclude excise duty, while the respondents contended that the retail price must include all taxes and charges, including excise duty. This case underscores the importance of ensuring that fiscal legislation is implemented correctly to avoid double taxation. The court's decision to prevent the inclusion of excise duty in the retail price is a landmark ruling that protects the rights of manufacturers and upholds the principles of fair taxation. The keywords trending in this case include 'excise duty', 'retail price', 'double taxation', 'Central Excise Act', and 'Peshawar High Court'. |
| Court |
Peshawar High Court
|
| Entities Involved |
Lucky Cement Limited,
Cherat Cement Limited,
C.B.R
|
| Judges |
ABDUR RAUF KHAN LUGHMANI,
SHAHZAD AKHTER KHAN
|
| Lawyers |
Abdul Latif Yousaf Zai
|
| Petitioners |
Messrs Cherat Cement Limited,
Messrs Lucky Cement Limited
|
| Respondents |
C.B.R and others
|
| Citations |
2002 SLD 855,
2002 PTCL 449,
2003 PTD 1002
|
| Other Citations |
Not available
|
| Laws Involved |
Central Excise Act, 1944
|
| Sections |
2,
4(2)
|