CHARSADDA SUGAR MILLS LTD. vs GOVERNMENT OF PAKISTAN AND OTHERS — 1966 PLD 536

Citation: 1966 PLD 536

Court: Peshawar High Court

Year: 1970

Decision Date: 1970-11-05

Parties: CHARSADDA SUGAR MILLS LTD. vs GOVERNMENT OF PAKISTAN AND OTHERS

Headnotes

Case cited as PLD 1966 SC 536

Judgment Text

Court Name: Peshawar High Court Judge(s): Qaisar Khan, Shah Zaman Babar Title: CHARSADDA SUGAR MILLS LTD. vs GOVERNMENT OF PAKISTAN AND OTHERS Case No.: Writ Petition No, 22 of 1969 Date of Judgment:1970-11-05 Reported As: PLD 1971 Peshawar 210 Result: Petition allowed JUDGMENT JUDGMENT QAISAR KHAN, J.--This is a writ petition under Article 98 of the Constitution filed by the Charsadda Sugar Mills Ltd., Charsadda (hereinafter referred to as the petitioner) against the Government of Pakistan through the Secretary, Ministry of Finance, the Central Board of Revenue through its Chairman and the Collector of Central Excise and Land Customs, Lahore. The petitioner has prayed for the following reliefs : -- (a)To declare that the Excise Duty on Production Capacity (Sugar) Rules, 1966 (hereinafter referred to as the Rules) were not good law and Notification No, S. R. 0. 87 (R)/66promulgated on 11-6-66 was not enforceable. (b)To declare that the notification directing the assessment of duty on the basis of production capacity could not be given effect to and in terms of the express provisions of section 3 (1) and section 3 (7), Central Excises and Salt Act of 1944, the only method of levying excise duty legally available to the respondents was on the basis of actual production of sugar. (c)To direct the respondents that any determination of the production capacity of ttie petitioner could only be done after inviting/permitting the petitioner to lead evidence relevant to the matter…

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