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Citation: 1961 PLD 178
Court: Sindh High Court
Year: 1970
Decision Date: 1970-12-31
Parties: ZAIBTUN TEXTILE MILLS LTD., KARACHI AND OTHERS vs CENTRAL BOARD OF JUDGMENT
Case cited as PLD 1961 SC 178
Court Name: Sindh High Court Judge(s): Ghulam Safdar Shah, Abdul Qadir Sheikh, Noorul Arfin Title:ZAIBTUN TEXTILE MILLS LTD., KARACHI AND OTHERS vs CENTRAL BOARD OF JUDGMENT Reported As: PLD 1971 Karachi 333 Result: Petitions dismissed Judgment JUDGMENT GHULAM SAMAR SHAH, J.--These 24 petitions are directed against what is called the production capacity tax imposed on the textile and sugar manufacturing mills by the Central Board of Revenue exercising power under section 3(4) of the Central Excises and Salt Act, No, 1 of 1944 (hereinafter called the Act). Since the petitions in question involved common questions of law and facts they were heard together. But considering that it would have been difficult to dispose of each petition on merits the learned counsel for the petitioners agreed that except for one or two petitions which may be disposed of both on facts and law the judgment in the other petitions should be confined to the disposal of legal questions and thereafter each petition should be argued on facts. Under the circumstances this suggestion appears to be both practical and convenient and what I propose to do is first to dispose of by this judgment the legal questions arising in all the petitions and thereafter take up each petition separately for disposal on merits. 2. The relevant facts, shortly stated, are these. By Act No, II of 1966 (the Constitutional (6th) amendment Act, 1966) Entry 43 of the 3rd Schedule of the Constitution was amended authorising the…
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