Legal Case Summary

Case Details
Case ID 67d21190-55ac-449d-901b-a0caf636afd5
Body View case body.
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)