| Case ID |
f9d6909d-a4cb-465d-9eb2-95082e41b8c7 |
| Body |
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| Case Number |
Constitutional Petition No.1308 of 1974 |
| Decision Date |
May 29, 1986 |
| Hearing Date |
Apr 08, 1986 |
| Decision |
The petition was dismissed, with the court finding that the amendments introduced by the Finance (Supplementary) Ordinance, 1973 in the Central Excise and Salt Act, 1944, were not repugnant to the Constitution. The court held that the petitioner could not challenge the amendments through appeal or revision, as the orders were deemed to be wholly without jurisdiction. The court emphasized that the flood relief surcharge was not an additional burden but merged with excise duty, thereby validating the amendments. |
| Summary |
In the case of Constitutional Petition No.1308 of 1974 before the Sindh High Court, the petitioner, the Treasurer of Charitable Endowments for Pakistan, challenged amendments made by the Finance (Supplementary) Ordinance, 1973, to the Central Excise and Salt Act of 1944. The amendments included the imposition of a flood relief surcharge on sugar production. The court examined the maintainability of the petition, noting that the petitioner had not availed of the alternative remedies of appeal or revision under sections 35 and 35A of the Act. The court concluded that the flood relief surcharge was not distinct from excise duty and upheld the amendments as constitutionally valid. The decision denotes significant implications for tax law and the interpretation of excise duties in Pakistan, emphasizing the need for clarity in legislative language regarding additional charges and duties. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD ZAHOORUL HAQ,
MAMOON KAZI
|
| Lawyers |
Mansoorul Arfin,
Obaidur Rehman
|
| Petitioners |
THE TREASURER OF CHARITABLE ENDOWMENTS FOR PAKISTAN
|
| Respondents |
2 others,
CENTRAL BOARD OF REVENUE
|
| Citations |
1986 SLD 1185,
1986 MLD 1731
|
| Other Citations |
P L D 1972 S C 279,
P L D 1967 S C 221
|
| Laws Involved |
Central Excise and Salt Act, (I of 1944),
Constitution of Pakistan, 1973
|
| Sections |
35,
35A,
3,
199
|