Law:

Section:

  Cotton Cess(Amendment) Act (XXX of 1948), S. 3-Act, valid legislation-Cess under S. 3 could be validly levied and collected on cotton consumed in Mill at Karachi after Karachi was formed into administrative unit and made Capital of Federation-Pakistan (Establishment of Federal Capital) Order (IS of 1948) Adaptation of Central Acts and Ordinances Order, 1949 clauses 3 & 4-Central Laws (Statute Reform) Ordinance (XXI of 1960), S., 3.   Chief Commissioner of Karachi v. Jamil Ahmed P L D 1961 S C 145 and Noor Muhammad v. Chief Commissioner and others (Civil Petition for Special Leave to Appeal No. K-15 of 1961) ref.   Government of India Act, 1935, Seventh Sch., Parts I & II - Imposition of tax Ascertaining true nature of tax --Courts to look at substance of Act - "Duties of excise"-Tax upon goods and not upon sale or proceeds of sale of goods-Duty on home produced goods can be imposed at any stage found lucrative and convenient by taxing authority-Duty can be imposed even on raw produce required by manufacturer for his manufacture-Cotton consumed in Mill to manufacture textile goods - Cess on cotton under S. 3, Cotton Cess (Amendment) Act, 1948, held, duty on excise falling within item 45, Seventh Sch., Government of India Act, 1935-Cotton Cess (Amendment) Act (XXX of 1948), S. 3.   A I R 1939 F C 1 ; Province of Madras v. Messrs Boddu Paidanna & Sons A I R 1942 F C 33 ; Governor-General-in-Council v. Province of Madras A I R 1945 P C 98 and Firm Ram Krishna Ramnath Agarwal Kamptee v. The Secretary, Municipal Committee, Kamptee A I R 1950 S C 11 ref.   Government of India Act, 1935, Ss. 102 proviso & 109 (2)-- Federal legislation, after notification of emergency, in respect of matter enumerated or not enumerated in Provincial List-Not invalid merely because formality of previous sanction by Governor General had not been complied with-Defect curable under S. 109(2) if Governor-General, had given assent to Bill after it had been passed-S. 109 applicable irrespective of whether sanction required is sanction simpliciter or otherwise. Muhammad Aslam and another v. Mst. Umar Bib! P L D 1960 Lah. 312 ref.  …