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Petitioner: ANWAR TEXTILE MILLS LTD. VS Respondent: CENTRAL BOARD OF REVENUE and others
Court Name: Sindh High Court Judge(s): Ajmal Mian, Syed Haider Ali Pirzada Title: ANWAR TEXTILE MILLS LTD. vs CENTRAL BOARD OF REVENUE and others Case No.: Constitutional Petition No. D-156 of 1978 Date of Judgment:1984-02-26 Reported As: 1985 CLC 2798 Result: Order accordingly
JUDGMENT
JUDGMENT ' AJMAL MIAN, J.--The main grievance of the petitioner is that the respondent/department is charging Excise Duty on two bases, namely, on full capacity of production as well as on actual production. There is judgment of a Division Bench of this Court in the case of Dewan Textile Mills Ltd. v. Pakistan and others (Constitutional Petition No. 1538/74, dated 18-11-1976) in which it was held that the excise duty can be levied on one of the two bases We would, therefore, allow the petition to the extent of declaring that the respondent/department will be entitled to either charge excise duty on the basis of production capacity or on the bases of actual production, either of the two. ' The petition stands disposed of in the above terms with no order as to costs.