PAKISTAN PETROLEUM LTD. vs THE COLLECTOR, CENTRAL EXCISE AND LAND — 1971 PLD 221

Citation: 1971 PLD 221

Court: Sindh High Court

Year: 1970

Decision Date: 1970-12-31

Parties: PAKISTAN PETROLEUM LTD. vs THE COLLECTOR, CENTRAL EXCISE AND LAND JUDGMENT

Headnotes

Case cited as PLD 1971 Karachi 221

Judgment Text

Court Name: Sindh High Court Judge(s): Muhammad Haleem, Ghulam Rasool K. Shaikh Title:PAKISTAN PETROLEUM LTD. vs THE COLLECTOR, CENTRAL EXCISE AND LAND JUDGMENT Reported As: PLD 1971 Karachi 221 Result: Petition dismissed Judgment JUDGMENT MUHAMMAD HALEEM, J.--This is a petition under Article 98 of the Constitution, in which the petitioner has impugned the notice of demand dated 25th September 1969, by which duty on natural gas was directed to be calculated "on the basis of meter reading installed at the well of the gas-field". 2. In brief, the facts are that the Government of Pakistan leased out 176 sq. miles of land situated at Sui to the petitioner on 15th September 1954 vide lease deed of the same date. The petitioner thereupon carried out drilling operations and discovered a large gas reservoir. The gas was subjected to chemical analysis and the result showed that Methane was 87.32% while the other constituents were in the following proportions :- {{TABLE}} Nitrogen 4.10 PerCent Propane 0.22 " " Ethane Ise- 0.84 " " Butane N- 0.05 " " Butane 0.03 " " Carbondioxide 7.44 " " {{TABLE}} Hydrogen Sulphide 100, 81 p 100 cu. ft. The average beating value of this gas was determined as 930 British Thermal Units per 1000 cu. ft. It --- ## Page 2 is the case of the petitioner that the impurity in the gas did not permit the commercial utilisation of the gas and the petitioner was compelled to construct a purification plant to purify the gas "to a commercially acceptable…

Read the full judgment on Al Wakeelo — Pakistan's AI-powered legal research platform.