Legal Case Summary

Case Details
Case ID f9566712-58b6-4884-9e22-5341229f1f1f
Body View case body.
Case Number Civil Petitions for Leave to Appeal Nos.577 to 585
Decision Date Mar 14, 1997
Hearing Date
Decision The Supreme Court of Pakistan granted leave to appeal for the authoritative consideration of substantial legal questions arising from several petitions pending adjudication, including this case. The court identified key legal issues regarding the amendment of fiscal law through a money bill without Senate approval and the applicability of section 31-A of the Customs Act, 1969, concerning the petitioners' demands. The court directed that these petitions be fixed along with identical matters, while interim relief was to continue.
Summary In the case of SAADI CEMENT LIMITED vs. FEDERATION OF PAKISTAN, the Supreme Court of Pakistan addressed crucial legal questions related to the Customs Act, 1969, particularly section 31 and section 31-A. The court deliberated on whether amendments to fiscal laws could be enacted via money bills without Senate approval, a matter of significant constitutional importance. The court's decision to grant leave for appeal allowed for an authoritative interpretation of these legal issues, impacting future fiscal legislation and the rights of the petitioners under the doctrine of legitimate expectations. This case illustrates the balance between legislative processes and the rights of entities affected by fiscal regulations, emphasizing the need for clarity in legal frameworks governing taxation and customs. Keywords such as 'Customs Act', 'Supreme Court of Pakistan', 'fiscal law amendments', and 'doctrine of legitimate expectations' are pivotal in understanding the implications of this case, particularly in the context of ongoing discussions about legislative authority and taxpayer rights.
Court Supreme Court of Pakistan
Entities Involved FEDERATION OF PAKISTAN, SAADI CEMENT LIMITED
Judges RAJA AFRASIAB KHAN, MUNAWAR AHMAD MIRZA
Lawyers Muhammad Akram Sheikh, Muhammad Ahmad Zaidi, Syed Hamid Hussain, M.S. Ghoury, Mirza Masood-ur Rehman
Petitioners SAADI CEMENT LIMITED
Respondents FEDERATION OF PAKISTAN
Citations 1998 SLD 1152, 1998 SCMR 383
Other Citations 1994 SCMR 2123
Laws Involved Customs Act, 1969
Sections 31, 31-A