| Citation(s) |
|---|
| 2016 SLG 1074 2016 SLD 1074 2016 LHC 2204 (2016) 114 TAX 307 |
Lahore High Court
Writ Petition No. 18345 of 2012. Date of order: 15-07-2016,Date of hearing 02-05-2016
MUHAMMAD SAJID MEHMOOD SETHI, J.
Petitioners by: M/s. Ali Sibtain Fazli, Hasham Ahmad Khan, Muhammad Umer Riaz and Shehzad Maqsood, Advocates.
Respondents by: M/s. Asma Hamid, Additional Advocate General, Muhammad Ejaz, Assistant Advocate General, Mian Abid Zia, Law Officer, Excise &
Writ Petition No. 18345 of 2012. Date of order: 15-07-2016,Date of hearing 02-05-2016
MUHAMMAD SAJID MEHMOOD SETHI, J.
Petitioners by: M/s. Ali Sibtain Fazli, Hasham Ahmad Khan, Muhammad Umer Riaz and Shehzad Maqsood, Advocates.
Respondents by: M/s. Asma Hamid, Additional Advocate General, Muhammad Ejaz, Assistant Advocate General, Mian Abid Zia, Law Officer, Excise &
M/s Colony Sugar Mills Ltd.VsProvince of Punjab and others
Law: Punjab Excise Act, 1914
Section: 2(19),3(6),3(14),31
Law: Constitution of Pakistan, 1973
Section: 142,199
JUDGMENT MUHAMMAD SAJID MEHMOOD SETHI, J.- This single judgment shall dispose of instant petition under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973 ("Constitution") as well as following connected Writ Petitions which have been heard together as common questions of law and facts have been raised therein: 1. W.P.No.18346 of 2012 titled Noon Sugar Mills Ltd. v. Province of the Punjab, etc. 2. W.P.No.18347 of 2012 titled Tandilianwala Sugar Mills Ltd. v. Province of the Punjab, etc. 3. W.P.No.18348 of 2012 titled Abdullah Sugar Mills Ltd. v. Province of the Punjab, etc. 4. W.P.No.18349 of 2012 titled Shakarganj Sugar Mills Ltd. v. Province of the Punjab, etc. 5. W.P.No.18350 of 2012 titled Chrystalline Chemicals Industries Pvt. Ltd. v. Province of the Punjab, etc. 6. W.P.No.18351 of 2012 titled Premier Industries Chemicals MFG. Co. Pvt. Ltd. v. Province of the Punjab, etc. 7. W.P.No.18378 of 2012 titled United Ethanol Industries Pvt. Ltd. v. Province of the Punjab, etc. 8. W.P.No.3913 of 2014 titled Hunza Sugar Mills v. Province of the Punjab, etc. 9. W.P.No.25447 of 2015 titled Madina Sugar Mills Pvt. Ltd. v. Province of the Punjab, etc. 2. Petitioner in the instant case and petitioners in above-referred connected petitions, are companies engaged in the business of manufacturing and sale of sugar, and inter-alia, produce molasses and other by-products. From molasses, ethanol, commonly known as spirit, is extracted. Petitioner is licensed to manufacture said product under the Punjab Excise Act, 1914 ("Act, 1914"). On 03.07.2012, Secretary Excise & Taxation, Government of the Punjab, Excise & Taxation Department, upon the powers having been exercised by the Governor of the Punjab, in terms of section 31 of the Act, 1914, issued Notification No. S.O.TAX(E & T)3-4/2012 ("impugned Notification") and imposed duty at the rate of Rs. 2 per liter on manufacturing of spirit in any distillery or brewery, w.e.f. 01.07.2012. 3. On the stamp of impugned Notification, Excise & Taxation Officer / respondent No.5 issued Show Cause Notice dated 10.07.2012 ("SCN"), whereby petitioner was required to explain his failure to pay said duty…