| Case ID |
37068d0e-78d8-424a-a543-f3afa4da780b |
| Body |
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| Case Number |
W.P. No. 4921 of 2013 |
| Decision Date |
Mar 20, 2013 |
| Hearing Date |
|
| Decision |
The Lahore High Court dismissed the petition filed by National Sugar Industries Ltd. against the Federation of Pakistan regarding the recovery of Special Excise Duty. The court held that the amount of Rs. 10,603,210/- claimed by the Respondents was an admitted liability of the Petitioner, as evidenced by their own prior communications. The court clarified that the provisions of Section 14A of the Federal Excise Act, 2005 allowed for the recovery of short-paid amounts without the necessity of a formal determination of the amount due. The court further noted that there was no impediment to the Respondents' right to recover the duty owed by the Petitioner, and that the arguments presented by the Petitioner regarding the disputed nature of the amount were not substantiated by the documents provided. Consequently, the petition was dismissed, affirming the legality of the Respondents' actions under the Federal Excise Act. |
| Summary |
In the case of National Sugar Industries Ltd. vs. Federation of Pakistan, the Lahore High Court addressed issues surrounding the recovery of Special Excise Duty under the Federal Excise Act, 2005. The Petitioner challenged the attachment of their bank accounts for the recovery of an amount they claimed was not determined. However, the court found that the Petitioner had previously admitted to the liability through its own letters, establishing that the amount owed was undisputed. The court emphasized the applicability of Section 14A, which permits the recovery of short-paid duties without the need for a formal determination when the amounts are acknowledged. This case is significant in clarifying the enforcement of tax recovery procedures and the responsibilities of registered persons under the Federal Excise Act. The ruling reinforces the authority of tax officials to recover due taxes efficiently, thus ensuring compliance with tax obligations. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
JUSTICE AYESHA A. MALIK
|
| Lawyers |
Not available
|
| Petitioners |
National Sugar Industries Ltd.
|
| Respondents |
Federation of Pakistan
|
| Citations |
2013 SLD 2047,
2013 PTCL 326
|
| Other Citations |
Not available
|
| Laws Involved |
Federal Excise Act, 2005
|
| Sections |
6,
14,
14A,
44
|