| Case ID |
158f18ec-fc2b-4102-be75-f37f0fb9260a |
| Body |
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| Case Number |
Constitutional Petition No.471 of 2000 |
| Decision Date |
Apr 07, 2003 |
| Hearing Date |
Mar 18, 2003 |
| Decision |
The Quetta High Court allowed the petition filed by Murree Brewery Company Ltd, declaring the Notification dated 20-8-1999 and the subsequent Memorandum dated 23-8-1999 as without lawful authority and of no legal effect. The court found that the imposition of tax on the import of Pakistan Made Foreign Liquor (PMFL) violated Article 151 of the Constitution, which guarantees freedom of trade and commerce among provinces. The court ordered the recovery of the tax collected based on the invalid Notification, emphasizing that such executive actions cannot restrict inter-provincial trade. |
| Summary |
In the case of Murree Brewery Company Ltd vs. Province of Balochistan, the Quetta High Court addressed the validity of a tax imposed on the import of Pakistan Made Foreign Liquor under the Balochistan Excise Regulations. The petitioner challenged the legality of the Notification dated 20-8-1999 and the Memorandum dated 23-8-1999, arguing that they contravened Article 151 of the Constitution, which ensures free trade and commerce across provinces. The court ruled in favor of the petitioner, declaring the tax invalid and emphasizing the constitutional protection against discriminatory taxation that hampers inter-provincial trade. This case highlights the importance of constitutional provisions in safeguarding economic activities and the free movement of goods within Pakistan. |
| Court |
Quetta High Court
|
| Entities Involved |
MURREE BREWERY COMPANY LTD,
PROVINCE OF BALOCHISTAN
|
| Judges |
AMANULLAH KHAN YASINZAI,
AHMED KHAN LASHARI
|
| Lawyers |
H. Shakil Ahmed,
Ghulam Mustafa Mengal,
Muhammad Ishaq Notezai
|
| Petitioners |
MURREE BREWERY COMPANY LTD
|
| Respondents |
PROVINCE OF BALOCHISTAN through Secretary, Excise and Taxation, Quetta
|
| Citations |
2003 SLD 868 = 2003 PTD 2140
|
| Other Citations |
Indian Cement and others v. State of Andhra Pradesh and others AIR 1988 SC 567,
Atiabari Tea Co. v. The State of Assam AIR 1961 SC 232
|
| Laws Involved |
Balochistan Excise Regulations
|
| Sections |
62
|