Law: Sacks Tax Act, (III of 1951)

Section: 10(3)

Law: General Clauses Act, 1897

Section: 7

Law: Government of India Act, 1935

Section: 138(I)

Law: Constitution of Pakistan, 1962

Section: ThirdSchedule,131

(a) Finance (Supplementary) Act (XXII of 1955)---- ----S. 4 read with Constitution of Pakistan (1962), Third Schedule read with Art. 131(2)-vines of statutes-Defence surcharge, levy of ­Article 131 (2) empowering Central Legislature to make laws with res­pect to any matter not enumerated in Third Schedule where national interests in relation to security including economical and financial stability of Pakistan so requires, Central Legislature, held, competent to make laws providing for levy of Central additional duty and taxes as Defence surcharge. Interpretation of Statues by Swarup, p. 31; Halsbury's Laws of England, Vol. 36, 3rd Edn., pp. 421-422 ; Crawford's Statutory Construction, 1940 Edn., para. 121 and Maxwell on Interpretation of Statutes, 12th Edn., p. 256 ref. (b) Finance (Supplementary) Act (XXII of 1965)---- ----S. 4 read with Finance Act (XI of 1966), S. 13-Legislature, powers of---No such prohibition existing in Constitution of Pakistan (1962), Legislature, held, competent to make amendment by reference to title alone and amendment of lone title of Act XXII of 1965 by ;Act of 1966 making Act of 1965 a perpetual statute not ultra vices-Courts, held further, devoid of power to hold amending Act void on account of its being allegedly a blind instrument or being opposed to usual parliamentary practices. (c) Finance (Supplementary) Act (XXII of 1965)--- -----And Finance Act (XI of 1966), read with General Clauses Act (X of 1897), S. 7-Act XXII of 1965 having neither expired nor repealed at time when made perpetual by amending Act, amendment, held, not covered by S. 7 of Act X of 1897. (d) Sacks Tax Act (III of 1951)-- -----S. 10(3-Assessment-Lower Appellate Court finding exemption in respect of B. P. Glycerine being available only when consumed or utilised in manufacture of drugs and medicines and ordering Sales Tax Officer to act accordingly-Assessee, however, agreeing to charge ability of sales tax on crude glycerine, orders of lower authorities maintained. (e) Sales Tax Act (III of 1951)--- ----S. 10(3)-Packing material-Exemption--Assessee charging price of packing material separately in previous year, held, entitled to exemption in next year, same…

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