YOUNUS SATTAR AND Another vs THE ASSISTANT COLLECTOR OF CENTRAL — 1970 SCMR 237

Citation: 1970 SCMR 237

Court: Supreme Court of Pakistan

Year: 1969

Decision Date: 1969-03-07

Parties: YOUNUS SATTAR AND Another vs THE ASSISTANT COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS, KHVLNA AND 5 Other

Headnotes

Case cited as 1970 SCMR 237

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s): Abdus Sattar, Mujibur Rahman Khan Title:YOUNUS SATTAR AND Another vs THE ASSISTANT COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS, KHVLNA AND 5 Other Case No.:Civil Petition for Special Leave to Appeal No. 126-D of 1968 Petition No. 121 of 1968 Date of Judgment:1969-03-07 Reported As: 1970 SCMR 237 Result: Leave granted Judgment ORDER ABDUS SATTAR, J.-The petitioners filed a writ petition under Article 98 of the Constitution in the High Court of East Pakistan, calling in question a number of notifications issued under sec--tion 23 of the Sea Customs Act, on the grounds inter alia that they were violative of Articles 2, 48 and 225 of the Constitution and that they were issued to give benefit to the Batala Engineering Company. The writ petition was filed after the petitioners had failed to get relief in departmental proceedings by way of appeal and revision. The order in revision was passed on 12-1-1968 and the writ petition was filed on the 14th' of April 1968. The petitioners prayed that oh declaration that the notifications had been issued without any lawful authority the respondents should be directed to refund to the petitioners duties and taxes realised on the basis of the same. The writ petition was dismissed on the grounds that the relief of refund of taxes could not be granted under Article 98 of the Constitution and the petitioners should have moved the High Court in January 1965, when demand on the basis of the…

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