| Case ID |
425fa84d-745c-4b83-a3e3-6349c186d14a |
| Body |
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| Case Number |
Civil Petition for Leave to Appeal No. 1348 of 199 |
| Decision Date |
Nov 24, 1998 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the petition for leave to appeal against the order of the Peshawar High Court, which had previously dismissed the petitioner's request for an extension of time to avail a customs duty and sales tax exemption. The Court concluded that the petitioner could not claim the extension as a right, highlighting that the issue of time not being essential for availing the benefit had not been raised before the High Court. The Court found that the authorities had shown sufficient indulgence by granting extensions on multiple occasions, and that the refusal to grant further extensions was not arbitrary or discriminatory. Therefore, the Supreme Court upheld the decision of the Peshawar High Court. |
| Summary |
In the case of Messrs Zeenat Manufacturing (PVT.) LTD. vs. The Secretary, Survey and Rebate, the Supreme Court of Pakistan addressed the issue of customs duty and sales tax exemptions granted to the petitioner for importing raw materials. The exemption was initially granted but later withdrawn, leading to the petitioner seeking extensions that were ultimately denied. The Supreme Court ruled that the petitioner was not entitled to further extensions and that the time frame for availing benefits was clearly specified. The judgment emphasized the importance of adhering to stipulated timelines and the discretionary powers of administrative authorities in such matters. This case highlights the significance of compliance with regulations and the judicial interpretation of administrative discretion under constitutional jurisdiction, making it a relevant reference for similar cases involving tax exemptions and administrative procedures. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
GADOON AMAZAI INDUSTRIAL ESTATE, SWABI
|
| Judges |
AJMAL MIAN, C.J.,
MUNAWAR AHMED MIRZA,
SH. RIAZ AHMED, JJ
|
| Lawyers |
Farooq Adam Khan, Advocate Supreme Court,
Mehr Khan Malik Advocate-on-Record
|
| Petitioners |
Messrs ZEENAT MANUFACTURING (PVT.) LTD.
|
| Respondents |
THE SECRETARY, SURVEY AND REBATE, CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN, ISLAMABAD
|
| Citations |
1999 SLD 351,
1999 SCMR 979
|
| Other Citations |
PLD 1991 SC 640
|
| Laws Involved |
Customs Act (IV of 1969),
Constitution of Pakistan (1973)
|
| Sections |
19,
185(3),
199
|