| Case ID |
67d21190-55ac-449d-901b-a0caf636afd5 |
| Body |
View case body. Login to View |
| Case Number |
C.P. No. 702-L of 2003 |
| Decision Date |
Jul 07, 2006 |
| Hearing Date |
Jul 07, 2006 |
| Decision |
The Supreme Court of Pakistan ruled that the non-mentioning of specific rules in a show-cause notice did not invalidate the notice. The court emphasized that substantial compliance with the relevant rules had been achieved by referencing the applicable regulations, thereby identifying the period of alleged tax evasion. The judgment of the High Court, which deemed the notice ineffective due to the absence of specific rule citations, was found to be unsustainable. The case was returned to the Collector of Sales Tax and Central Excise for expedited resolution, allowing the parties to raise all legal and factual pleas. |
| Summary |
This case addresses the validity of a show-cause notice issued under the Central Excise Rules, 1944. The Supreme Court's ruling indicates that a notice's effectiveness is not solely contingent on specific rule citations but rather on whether substantial compliance has been achieved. The court's decision underscores the importance of a pragmatic approach to legal compliance, focusing on the actual implications of procedural errors rather than rigid adherence to technicalities. This case is pivotal in understanding the nuances of tax law and administrative procedures, particularly in the context of show-cause notices and the necessary legal frameworks governing them. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
COLLECTOR OF SALES TAX and CENTRAL EXCISE,
ZAMINDARA PAPER and BOARD MILLS
|
| Judges |
IFTIKHAR MUHAMMAD CHAUDHRY, C.J.,
TASSADUQ HUSSAIN, JILLANI,
KARAMAT NAZAR BHANDARI, JJ
|
| Lawyers |
Not available
|
| Petitioners |
COLLECTOR OF SALES TAX and CENTRAL EXCISE
|
| Respondents |
ZAMINDARA PAPER and BOARD MILLS and others
|
| Citations |
2007 SLD 2538,
2007 PTCL 260,
2008 SCMR 615
|
| Other Citations |
Assistant Collector Customs and others v. Messrs Khyber Electric Lamps and 3 others 2001 SCMR 838
|
| Laws Involved |
Central Excise Rules, 1944,
Constitution of Pakistan, 1973
|
| Sections |
10,
185(3)
|