Law: Constitution of Pakistan, 1973

Section: 199

THIS JUDGMENT DELIVERED BY: SHAHID KARIM, JUSTICE:---.--- This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (Constitution) lays a challenge to the Notification No. S0(E M)/2-3/2011 dated 24.06.2015 (impugned Notification) issued by the Secretary Excise and Taxation, Government of the Punjab, Excise and Taxation Department, upon the powers having been exercised by the Governor of the Punjab in terms of sections 31 and 32 of the Punjab Excise Act, 1914 (Act, 1914). 2. The impugned Notification reads as under: "No. S0(E M)/2-3/2011 (P-H). In exercise of the powers conferred under sections 31 and 32 of the Punjab Excise Act, 1914 (I of 1914), Governor of the Punjab is pleased to discontinue the application of the administrative policy of "duty follows consumption" and is further pleased to direct that Still Head Duty at the rates notified by the Excise and Taxation Department vide Notification No. S0(EXCIE)(E T)2-3/2005 dated 30.06.2005 shall be levied and recovered on all Pakistan Made Foreign Liquor and Beer meant for consumption outside Province of the Punjab as well. 2. This Notification shall come into force on and from 01st July, 2015." 3. It is clear from a reading of the impugned Notification that the Notification extends the application of an earlier Notification dated 30.06.2005 to all Pakistan Made Foreign Liquor and Beer meant for consumption outside Province of Punjab as well. In terms of the earlier Notification dated 30.06.2005, still head duty at certain rates had been notified by the Governor of Punjab.. It seems that previously those rates, as notified in the Notification dated 30.06.2005, were not levied and recoverable on the goods mentioned in the impugned Notification. This has given a cause of action to the petitioners who, in a nub, contend that the imposition by the impugned Notification is tantamount to the levy of export duty on the goods being manufactured by the petitioners and consumed outside the Province of Punjab. 4. This judgment shall decide a connected petition. W.P No. 21927 of 2015, which has been brought by. Sindh Wine Merchant Welfare Association through its President and which has…