Law: Federal Excise Act, 2005

Section: 3,3A

Law: Constitution of Pakistan, 1973

Section: 73,73(1)

Law: General Clauses Act, 1897

Section: 22

[Federal Excise Act (VII of 2005)].........S 3A---Notification S.R.O. No.655(I)/07, dated 29-6-2007---General Order No.3, dated 30-7-2007---General Clauses Act (X of 1897), S.22---Constitution of Pakistan, Art.73---Law Reforms Ordinance (XII of 1973), S.3---Additional levy---Scope---Grievance of appellants was that levy as "special excise duty" could not be imposed by authorities on the basis of notification issued by them---Validity---On the day a Money Bill was passed, it was validly made law but one that would come into force not latter than ten days from the date of its presentation for Presidential assent---In terms of proviso to Art. 73(1) of the Constitution, Finance Bill was Money Bill that contained Annual Budget statement for that year, therefore, duly passed Finance Bill, 2007, was valid legislation which could be analogized with "passed" Act for the purposes of S. 22 of General Clauses Act, 1897---Word "additional" did not alter character of levy imposed under S. 3-A of Federal Excise Act, 2005---Nor did name of levy as "special excise duty" made it distinct from levy of "duties of excise" that Federal Government could lawfully impose under Federal Legislative List---Whether it was additional or special, levy remained the same, i.e. excise duty---Division Bench of High Court declined to interfere in the passed by Single Judge of High Court---Intra Court Appeal was dismissed in circumstances. Sohail Jute Mills' Ltd. v. Federation of Pakistan through Secretary Ministry of Finance and others PLD 1991 SC 329 rel (b) Constitution of Pakistan--- ----Art.73---Money bill---Presidential assent---Bill passed was valid legislation which could be analogized with "passed" Act for the purpose of S.22, General Clauses Act, 1897---Principles. ORDER UMAR ATA BANDIAL, J.---This order shall dispose of I.C.A. No. 257-2011, I.C.A. No.258-2011, I.C.A. No.259-2011, I.C.A. No.266-2011 I.C.A. No.267-2011, I.C.A. No.268-2011, I.C.A. No.275-2011, I.C.A. No.276-2011, I.C.A. No.278-2011, I.C.A. No.279-2011, I.C.A. No.280-2011, I.C.A. No.281-2011, I.C.A. No.287-2011, I.C.A. No.312-2011, I.C.A. No.313-2011, I.C.A. No.314-2011 I.C.A. No.315-2011, I.C.A. No.316-2011, I.C.A.…

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