COLONY THAL TEXTILE MILLS LTD. vs THE SUPERINTENDENT OF CENTRAL EXCISE — 1971 SCMR 221

Citation: 1971 SCMR 221

Court: Supreme Court of Pakistan

Year: 1971

Decision Date: 1971-02-17

Parties: COLONY THAL TEXTILE MILLS LTD. vs THE SUPERINTENDENT OF CENTRAL EXCISE & LAND CUSTOMS, SARGODHA AND 3 Other

Headnotes

Case cited as 1971 SCMR 221

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s): Salahuddin Ahmad, Sajjad Ahmad Jan, Muhammad Yaqub Ali Khan Title:COLONY THAL TEXTILE MILLS LTD. vs THE SUPERINTENDENT OF CENTRAL EXCISE & LAND CUSTOMS, SARGODHA AND 3 Other Case No.:Civil Petition for Special Leave to Appeal No. 18 of 1971 Writ Petition No. 1671 of 19 Date of Judgment:1971-02-17 Reported As: 1971 SCMR 221 Result: Leave refused Judgment ORDER MUHAMMAD YAQUB ALI, J.-Mr. Zaheer Ahmad Khan, appearing in support of the petition for leave to appeal, states that the High Court has since passed an order in another similar case granting the relief which the petitioner claims in this case, namely, that the petitioner is entitled to deduct duty on cotton fabrics exported by him from the monthly instalment of capacity duty payable under rule 12 of the Central Excises Rules, 1944, read with rule 8(3) of the Capacity Rules. The learned counsel, therefore, hopes that the same relief may be granted to the petitioner by the Central Board of Revenue. We also find that the petitioner had not filed an appeal to the Central Board of Revenue from the order of the Superintendent of Central Excise and Land Customs, Sargodha, as provided in section 35 of the Central Excises Act, 1944. He had a further right to move a revision petition before the Central Government under section 36, but neither remedy was availed of by him. In view of this omission, the petitioner was, in our opinion, precluded from approaching the High Court in writ…

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