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Petitioner: AMIN SOAP FACTORY VS Respondent: GOVERNMENT OF PAKISTANHonorable Justice HAMOODUR RAHMAN
1969 S C M R 133
1969 S C M R 133
Present : Hamoodur Rahman and Muhammad Yaqub Ali, JJ
MESSRS AMIN SOAP FACTORY‑Petitioners
versus
THE GOVERNMENT OF PAKISTAN AND OTHERS Respondents
Civil Petition for Special Leave to Appeal No. 194 of 1968, decided on 23rd October 1968.
(On appeal from the judgment and order of the High Court of West Pakistan, Lahore, dated the 14th February 1968, in Writ Petition No. 22 of 1967).
Central Excises and Salt Act (I of 1944)
---S. I2‑A‑Contention that under S. 12‑A there is no .power in Central Government to limit the exemption, granted under Act to any goods or class of goods, by qualification of owner or producer of those goods Special Leave to Appeal granted by Supreme Court to consider question.
M. Ihsanul Hart, Senior Advocate .Supreme ‑Court (Sardar A. Khalid, Advocate Supreme Court with him) instructed by Khalilur Rahman, Attorney for Petitioners.
Nemo for Respondents.
Date of hearing : 23rd October 1968.
ORDER
HAMOODUR RAHMAN, J.--This is a petition for special leave to appeal from a consolidated judgment of a Division Bench of the High Court dismissing a number of writ petitions filed to challenge the validity of a Notification issued by the Central Government under subsection (1) of section 12‑A of the Central Excises and Salt Act, 1944, granting exempting from excise duty to laundry soap produced in factories which are operated without the aid of power, steam or gas and the owners whereof have no financial interest in any other industrial or commercial enter prise. The petitioners who are manufacturers of laundry soap, contend that the second condition imposed was ultra vires the powers given under the statute to the Central Government. It is contended that under section 32‑A of the Central Excises and Salt Act there is no power in the Central Government to limit the exemption granted under the said Act to any goods or class of goods by the qualification of the owner or producer of those goods.
The question raised is a question of law of general importance affecting a large number of manufacturers of laundry soap. We, accordingly, grant leave to appeal to examine the above question. Security Rs. 1,000. There will, however, be no order staying the realization of the tax.
Leave granted.