| Case ID |
df2dbb87-6bf1-4e03-a7ec-6cd3aec83af8 |
| Body |
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| Case Number |
Civil Appeal No. 38-D of 1960 |
| Decision Date |
Jan 25, 1962 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan accepted the appeal, set aside the order of the High Court, and remanded the second appeal for hearing in accordance with law. The court found that substantial questions of law merited consideration, which the High Court failed to address. The court emphasized the importance of providing reasons for dismissals to uphold justice and ensure transparency in judicial proceedings. |
| Summary |
This case concerns a civil appeal regarding the refund of excise duty claimed by the appellant, MESSRS ABDUL MAJID & COMPANY. The appeal was against a judgment that dismissed the suit for refund, asserting the right to a rebate under the Central Excise Rules. The Supreme Court emphasized that significant legal questions were raised, warranting a thorough examination by the High Court. The ruling underscored the necessity of providing reasons for appeal dismissals, aligning with principles of justice and transparency. Key topics include civil procedure, excise duty refunds, and judicial practices, making it a pivotal case for understanding procedural law in Pakistan. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
A. R. CORNELIUS, C.J.,
S. A. RAHMAN,
HAMOODUR RAHMAN, J.
|
| Lawyers |
Ruhul Islam Advocate,
Siddique Ahmad Chowdhury Attorney for Appellant,
A. B. Mahmud Hussain Senior Advocate,
Md. Jane Alam Advocate,
A.W. Mallik Attorney for Respondents Nos. 1, 4, 5 and 6,
T. H. Khan Advocate,
Nurul Haq Bhuiyan Attorney for Respondent No. 2
|
| Petitioners |
MESSRS ABDUL MAJID & COMPANY
|
| Respondents |
THE FEDERATION OF PAKISTAN,
others
|
| Citations |
1962 SLD 459,
1962 PLD 69
|
| Other Citations |
Rami Deka v. Brojo Nath I L R 25 Cal. 97
|
| Laws Involved |
Civil Procedure Code (V of 1908),
Central Excise Rules, 1944
|
| Sections |
O. XLI, r. II,
Rule 12,
Rule 189
|