| Citation(s) |
|---|
| 2024 SLG 4117 2024 SLD 4117 2024 PTD 1238 2024 SCP 244 |
C.A.749/2013
Mr. Justice Qazi Faez Isa (2) Mr. Justice Athar Minallah
For the appellant(s): Rana Munir Hussain, ASC (In CA 749/13) Mr. Irfan Mir Helepota, ASC (in CAs 750 to 758/2013, 900/2014, 943 & 946/2018 & 1022/2019) Dr. Shah Nawaz, ASC a/w Usman Azam Bhatti, Dy. Commissioner Abid Rasool, Addl. Commissioner Abdul Wahid Shar, Addl. Commissioner (In CA 918 and 945/2018) Ch.Muhammad Zafar Iqbal, ASC (In CA 944/2018) For the Federation: Rana Asadullah Khan, Addl. Attorney General (In CA 749/2013) For respondent No.1: Mr.Tariq Bilal, ASC (In CA 900/2014) Mr.Khalid Javed Khan, ASC (In CA 918/2018) (via video link, Karachi) Mr. Iqbal Salman Pasha, ASC (In CA 943 and 946/2018) Mr. Arshad Shahzad, ASC (In CA 945/2018) (via video link, Karachi) Mr. Khalid Mahmood Siddiqui, ASC (In CA 1022/201
Shahtaj Sugar Mills Ltd. & others
VERSUS
Govt. of Pakistan thr. Secy. Finance, etc(in CA-749/2013) Commissioner Inland Revenue (in CAs 750 to 758 of 2013, 900 of 2014, 918, 943, 944, 946 of 2018 & 1022 of 2019) The Additional Collector (Adjudication) (in CA-945/18) Appellants. Versus Govt. of Pakistan thr. Secretary Finance, etc. (in CA-749/2013) Sakrand Sugar Mills Ltd. (in CA-750/2013) Habib Sugar Mills Ltd. (in CA-751/2013) Al-Noor Sugar Mills Ltd. (in CA-752/2013) Faran Sugar Mills Ltd. (in CA-753/2013) Mirpur Khas Sugar Mills Ltd. (in CA-754/2013) Sindh Abadgar’s Sugar Mills Ltd. (in CA-755/2013) Shahmurad Sugar Mills Ltd. (in CA-756/2013) Mehran Sugar Mills Ltd. (in CA-757/2013) Al-Abbas Sugar Mills Ltd. (in CA-758/2013) M/s Dewan Cement Ltd. and others (in CA-900/2014) M/s Pakistan Beverages Ltd. (in CA-918/2018) M/s Bawani Sugar Mills Ltd. (in CA-943/2018) M/s Baba Farid Sugar Mills Ltd. (in CA-944/2018) M/s Shabbir Tiles & Ceramics Ltd. etc (in CA-945/2018) M/s Dewan Sugar Mills Ltd. (in CA-946//2018) M/s Hamza Sugar Mills Ltd. and another (in CA-1022/2019) Respondents.
Law: Federal Excise Act, 2005
Section: 3A
Date of hearing: 06.12.2023
JUDGMENT
Athar Minallah, J.- These appeals before us involve common questions of law and, therefore, we shall decide them through this consolidated judgment. The petitions were converted into appeals pursuant to grant of leave vide order dated 27-06-2013. 2. All the appeals, except one, have arisen from the judgment of the High Court of Sindh, dated 22-02-2013, while the latter assails the consolidated judgment passed by the Lahore High Court. The constitutional petitions filed before the High Court of Sindh were allowed and the department has challenged the consolidated judgment, while the petitions filed before the Lahore High Court were dismissed.
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