| Case ID |
d87475fb-4abd-4a5c-9b85-eade0b16d52f |
| Body |
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| Case Number |
Special Leave to Appeal Nos. 159 and 282 of 1976, |
| Decision Date |
Apr 18, 1982 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan refused the leave to appeal filed by the petitioners. The court reviewed the petitions C.P. No. 159 of 1976 and C.P. No. 282 of 1976 concerning the cancellation and forfeiture of licenses for the sale of Bhang. The petitioners had been black-listed and their advance payments forfeited due to non-payment of required monthly installments. Although the Lahore High Court set aside the black-listing orders, it did not interfere with the forfeiture of the advance money. The Supreme Court determined that the cancellation of licenses had become irrelevant as the license period had expired and noted that the only remaining issue was the refund of the advance payments. However, since the amount was liable to forfeiture under section 40 of the Punjab Excise Act and the adjustment of advance payments against the usage period was questionable, the Supreme Court dismissed the petitions, considering them unfit for interference. |
| Summary |
In the significant case documented under citations 1984 SLD 171 and 1984 PTCL 188, the Supreme Court of Pakistan adjudicated on Civil Petition for Special Leave to Appeal Nos. 159 and 282 of 1976, along with Writ Petitions Nos. 700 and 811 of 1975. This case centers around the enforcement of the Punjab Excise Act, specifically section 40, in the context of license cancellations and the forfeiture of advance payments related to the sale of Bhang Venda in Multan. The petitioners, Haji Yar Mahammad and Lahore, faced cancellation of their licenses due to non-payment of monthly installments, resulting in forfeiture of their advance payments and subsequent blacklisting. Although the Lahore High Court overturned the blacklisting, it upheld the forfeiture of the advance amounts. The Supreme Court, presided over by Justices Muhammad Afzal Zullah and Nasim Hasan Shah, evaluated the legal ramifications of these actions under the Punjab Excise Act. The court concluded that the expiration of the license period rendered the cancellation moot and identified the refund of advance payments as the sole contested issue. However, considering the legal provisions of section 40 and the complexities surrounding the adjustment of advance payments against actual usage periods, the Supreme Court refused the leave to appeal. This decision highlights critical interpretations of excise laws in Pakistan, the enforcement of licensing agreements, and the judicial oversight of forfeiture practices. The case underscores the balance between regulatory compliance and the rights of license holders, setting a precedent for future litigation involving excise regulations and contractual obligations within the Pakistani legal framework. Legal professionals and entities involved in excise trade must navigate these judicial determinations to ensure adherence to statutory requirements and safeguard their operational licenses. This ruling also emphasizes the judiciary's role in upholding legislative intent while providing checks against potential overreach in administrative actions related to excise regulation enforcement. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Punjab Excise Department,
Multan,
Bhang Venda
|
| Judges |
Muhammad Afzal Zullah,
Nasim Hasan Shah
|
| Lawyers |
Not available
|
| Petitioners |
Another,
Lahore,
Haji Yar Mahammad
|
| Respondents |
Another,
Director General, Excise,
Taxation, Punjab
|
| Citations |
1984 SLD 171,
1984 PTCL 188
|
| Other Citations |
Not available
|
| Laws Involved |
Punjab Excise Act
|
| Sections |
40
|