| Case ID |
3cee68d4-1416-468d-84fa-a94e9782a782 |
| Body |
View case body. Login to View |
| Case Number |
CIVIL APPEALS No. 1428 TO 1436 OF 2016 |
| Decision Date |
Aug 18, 2016 |
| Hearing Date |
|
| Decision |
Writ Petition Allowed |
| Summary |
In the landmark case of CIVIL APPEALS No. 1428 TO 1436 OF 2016 adjudicated by the Supreme Court of Pakistan on August 18, 2016, the appellants, importers of cellular phones and textile goods, challenged the modification and withdrawal of sales tax exemptions previously granted by the Federal Government. The appellants contended that these changes were not authorized under Section 3 of the Civil Procedure Code (V of 1908) and argued that the notifications were improperly issued by an Additional Secretary rather than the Federal Government. The High Court dismissed the petitions, a decision that was upheld upon intra-court appeals. The Supreme Court, however, granted leave to consider additional points, particularly focusing on the jurisdicional authority of the Federal Government in issuing such tax-related notifications. The core of the case revolved around the interpretation of executive authority within the Federal Government and the procedural adherence to the Rules of Business as mandated by the Constitution. The judiciary meticulously analyzed the constitutional provisions, historical legislations, and relevant case laws to ascertain the legitimacy of the notifications. Concluding that the writ petition was allowed, the Supreme Court emphasized the necessity for strict compliance with established legal frameworks and the proper delegation of authority within the governmental hierarchy. This decision underscores the pivotal role of constitutional adherence in tax administration and the broader implications for executive authority in Pakistan's legal landscape. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
M/S Mustafa Impex, Karachi,
The Government Of Pakistan Through Secretary Finance, Islamabad
|
| Judges |
MR., JUSTICE MIAN SAQIB NISAR,
MR., JUSTICE IQBAL HAMEEDUR RAHMAN,
MR., JUSTICE MAQBOOL BAQAR
|
| Lawyers |
Not available
|
| Petitioners |
8 Others,
M/S Mustafa Impex, Karachi
|
| Respondents |
Etc.,
The Government Of Pakistan Through Secretary Finance, Islamabad
|
| Citations |
2016 SLD 1984,
2016 SCP
|
| Other Citations |
Watan Party and another Vs. Federation of Pakistan and others (PLD 2011 SC 997),
Rai Sahib Ram Jawaya Kapur and others Vs. The State of Punjab (AIR 1955 SC 549),
Pu Myllai Hlychho and others Vs. State of Mizoram and others (AIR 2005 SC 1537),
Satya Narain Shukla Vs. Union of India and others [(2006) 9 SCC 69],
Tanveer A. Qureshi Vs. President of Pakistan, President House, Islamabad and 3 others (PLD 1997 Lahore 263),
M. Afzal Son and others Vs. Federal Government of Pakistan and another (PLD 1977 Lah 1327),
Collector of Customs, Sales Tax and Central Excise etc. Vs. M/s Sanghar Sugar Mills Ltd., Karachi etc. (PTCL 2007 CL 565),
Principles of Statutory Interpretation (14th Ed.) by Justice G. P. Singh,
Indian Express Newspapers (Bombay) P. Ltd. and others Vs. Union of India and others (AIR 1986 SC 515),
Union of India Vs. Paliwal Electricals (P) Ltd. and another (AIR 1996 SC 3106),
British India Corporation Ltd. Vs. Collector of Central Excise, Allahabad and others (AIR 1963 SC 104),
A. Sanjeevi Naidu etc., etc. Vs. State of Madras and another (AIR 1970 SC 1102),
Islamic Republic of Pakistan through the Secretary, Ministry of Defence, Government of Pakistan, Rawalpindi and another Vs. Amjad Ali Mirza (PLD 1977 SC 182),
Aman Ullah Khan and others Vs. The Federal Government of Pakistan through Secretary, Ministry of Finance, Islamabad and others (PLD 1990 SC 1092),
Mohtarma Benazir Bhutto Vs. The President of Pakistan through the Secretary to the President (PLD 1992 SC 492 at page 516),
MRF Ltd Vs. Manohar Parrikar and others [(2010) 11 SCC 374],
Delhi International Airport Ltd. Vs. International Lease Finance Corpn others (AIR 2015 SC 1903)
|
| Laws Involved |
Civil Procedure Code (V of 1908)
|
| Sections |
27A
|