| Citation(s) |
|---|
| 1985 SLG 3778 = 1985 SLD 3778 = 1985 PLJ 34 |
Sindh High Court
Const. Petition No. D-3 of 1982 (also C. P.  No. D-36!  of 1982) decided on 12-9-1983.
Presented By: NASIR ASLAM ZAHID & SYED HAIDER ALI PIRZADA, JJ
Mr. Iqbal Naeem Pasha, Advocate for Appellant (in C.P. No. D.-3/ 1982). Kanwar Mukhtar Ahmad, Advocate for Appellant (in C.P. No. D-361/ 1982). Mr. S. Inayat AH, State Counsel for
Respondents. Date of hearing : 5-9-1983.
Const. Petition No. D-3 of 1982 (also C. P.  No. D-36!  of 1982) decided on 12-9-1983.
Presented By: NASIR ASLAM ZAHID & SYED HAIDER ALI PIRZADA, JJ
Mr. Iqbal Naeem Pasha, Advocate for Appellant (in C.P. No. D.-3/ 1982). Kanwar Mukhtar Ahmad, Advocate for Appellant (in C.P. No. D-361/ 1982). Mr. S. Inayat AH, State Counsel for
Respondents. Date of hearing : 5-9-1983.
ABDUL RAZZAK—Petitioner
VERSUS
DEPUTY SUPERINTENDENT (Prev.), Centra! Excise & Land Customs, Karachi and two Others—Respondents
Law: Sacks Tax Act, (III of 1951)
Section: 7
(0 Sales Tax Act (III of 1951)— -——S. 7—Federal Government — Notification by — Effect of — No provision of Act empowering Federal Government to issue aerifica­tion wjtn retrospective effect—Held : Notification amending another notification with retrospective effect not to be given effect retros­pectively. [P.36]A&C (ii) Notification - ____ Retrospective effect of—Had : Authority conferred power of issu­ ing notification in nature of delegated legislation not to be compe­ tent to give retrospective effect o such notification. [P. 3&]8 JUDGMENT Ntsir Asltm Zahid, J.—This judgment will dispose of Constitutionai Petition No. D-3/82 and D-361;82, as the points involved in both these Petitions filed against the Central Excise & Land Customs Authorities are the same. These Petitions involve the consideration of two notifications, issued by the Government of Pakistan, relating to levy of sales-tax oa cassettes. We have heard Mr. Iqbal Nairn Pasha, learned counsel for the Petitioners in Constitutional No. D-3/82, Mr. Kunwar Mukhtar Ahmad, learned Counsel for the Petitioner in Constitutional Petition No. D-36I/d2 and Mr. Syed Inayat Ali, who has appeared on behalf of the respondents in both the Petitions. 2. The first Notification is S. R. O. 666 (1)/81 dated 25-6-1981 issued under Section 7 of the Sales-Tax Act, H51. By the saicl Notification dated 25-6-1981, the Federal Government exempted certain goods produced or manufactured in Pakistan including the following . "S,No. Description of goods 76 Cassettes for sound-recorder! and recording recita­tion from the Holy Quran falling under heading No. 92.11." According to the Petitioners, by virtue of the above-mentioned Notification dated 25-6-1981, all cassettes for sound-recorders produced or manufactured in Pakistan were exempted from sales.tax. The interpreta­tion of the department on the other hand is that only such cassettes which had recordings of recitation from the Holy Quran were exempted from sales-tax and all…