Al Wakeelo
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Petitioner: HIRJINA & CO., (PAK.) LTD. AND Others VS Respondent: ISLAMIC REPUBLIC OF PAKISTAN AND Another
Court Name: Supreme Court of Pakistan Judge(s): Zaffar Hussain Mirza, Abdul Qadir Sheikh, S. A. Nusrat Title:HIRJINA & CO., (PAK.) LTD. AND Others vs ISLAMIC REPUBLIC OF PAKISTAN AND
Another Case No.: Civil Petitions Nos. K-274 to K-279 and K-284 of 1982 Date of Judgment:1982-11-09 Reported As: 1983SCMR 789 Result: Leave granted Judgment ORDER ABDUL QADIR SHAIKH, J.-Learned counsel for the petitioners submit that the excise duty levied under section 3(1) of the Central Excises and Salt Act, 1944 in relation to excisable services provided or rendered in rela--petition to alcoholic liquor is in its pith and substance, a duty on "alcoholic liquor" and cannot, therefore, be levied due to the bar contained under Entry 43 (b) of the Third Schedule of the 1962 Constitution. ' Learned counsel further submitted that even otherwise levy of duty on services by hotel, restaurant and bar, as an excise duty, is constitutionally not permissible. These and other questions raised by the learned counsel are of general public importance and deserve an authoritative decision of this Court. Leave is granted and the petitions are allowed. Security Rs. 2,500 in each case. Appeals will be heard on the present record. It is, however, open to the parties to file additional documents, if any. Notice of Miscellaneous Petitions for grant of interim relief to issue to the Deputy Attorney-General for a date in office.