| Citation(s) |
|---|
| 2019 SLG 2647 2019 SLD 2647 2019 PLD 583 |
Supreme Court of Pakistan
Civil Appeal No. 725 of 2008, decision & hearing Dated: 31-01-2019. (On appeal from the order Dated 26-9-2006 passed by the High Court of Sindh, Karachi in S.C.A. No. 202 of 2003).
UMAR ATA BANDIAL, JUSTICE MUNIB AKHTAR, JUSTICE YAHYA AFRIDI, JUSTICE
Petitioner(s) by: Syed Naveed Amjad Andrabi, Advocate Supreme Court
Respondent(s) by: Dr. Farhat Zafar, Advocate Supreme Court, Raja Abdul Ghafoor, Advocate-on-Record and Abdul Hameed Anjum, Secretary Legal, FBR
Civil Appeal No. 725 of 2008, decision & hearing Dated: 31-01-2019. (On appeal from the order Dated 26-9-2006 passed by the High Court of Sindh, Karachi in S.C.A. No. 202 of 2003).
UMAR ATA BANDIAL, JUSTICE MUNIB AKHTAR, JUSTICE YAHYA AFRIDI, JUSTICE
Petitioner(s) by: Syed Naveed Amjad Andrabi, Advocate Supreme Court
Respondent(s) by: Dr. Farhat Zafar, Advocate Supreme Court, Raja Abdul Ghafoor, Advocate-on-Record and Abdul Hameed Anjum, Secretary Legal, FBR
MESSRS ADAMJEE INSURANCE COMPANY LTD. KARACHI
VS
COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE (ADJUDICATION) KARACHIIII, KARACHI
Law: Central Excise Act, (I of 1944)
Section: 3-D
Law: Limitation Act, 1908
Section: 10,149
(a) Central Excises Act (I of 1944)--- ----S. 3-D---Limitation Act (IX of 1908), S. 10---Excise duty, arrears of---Scope---Excess amount of excise duty retained by an insurance company---Amount deemed to be an arrear of duty could not be regarded as being a trust, or the corpus of a trust, for a specific purpose within the meaning of S. 10 of the Limitation Act, 1908. (b) Central Excises Act (I of 1944)--- ----S. 3-D---Central Excise Rules, 1944, R. 10---Deemed arrears of excise duty under S.3-D of the Central Excises Act, 1944---Rule 10 of the Central Excise Rules, 1944 was inapplicable to said arrears of duty. (c) Central Excises Act (I of 1944)--- ----S. 3-D---Limitation Act (IX of 1908), Art. 149---Deemed arrears of excise duty under S. 3-D of the Central Excises Act, 1944, recovery of---Limitation and procedure---Excess amount of excise duty retained by an insurance company---Deemed arrear of duty under section 3-D of the Central Excises Act, 1944 would be recoverable as a debt owed to the Government and by way of a suit filed by the same---Government was to file a suit for recovery of the deemed arrear of duty, for which the period of limitation would be as provided for under Art. 149 of the Limitation Act, 1908. Nagappa Chettiar and another v. Union of India (1969) 72 ITR 255 and Inderchand v. Secretary of State for India (1941) 9 ITR 673 ref. THIS ORDER PASSED BY: MUNIB AKHTAR, J.--- This appeal was disposed of by means of a short order on the date of hearing, for detailed reasons to be recorded later. Those reasons are given below. We may note that the impugned judgment of the learned High Court is reported as Adamjee Insurance Company Ltd. v. Collector of Customs, Sales Tax and Central Excise (Adjudication) 2007 PTD 2. The matter arose under the Central Excises Act, 1944 ("1944 Act") and the rules framed there under, being the Central Excise Rules, 1944 ("1944 Rules"). 2. The appellant is an insurance company engaged in non-life business. The selling of such insurance was the providing of services under and for purposes of the 1944 Act, i.e., services on which excise duty was leviable. By means of SRO 700(I)/1990 dated 30.06.1990 a new rule was…
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