Law: Central Excise and Salt Act, (I of 1944)

Section: 3(7)

Law: Constitution of Pakistan, 1973

Section: 199

[Central Excises and Salt Act (I of 1944)]........S 3(7), Explanation and S. 3(7) and Notification, dated 2nd October, 1972-Constitution of Pakistan (1973), Art. 199-Levy of excise duty-Production capacity and actual production ­Purpose of S. 3(7), Explanation discussed-Stay granted by Court-Notification regarding levy on basis .of fixed capacity of petitioner's mills could not be given effect to-Court upholding levy on basis of production capacity and recalling stay granted­ Petitioner, held; liable for excise duty on basis of production capacity for period of stay as well. Zaibtun Textile Mills Ltd. v. C. B. R. P L D 1983 S C 358 rel. ORDER NASIR ASLAM ZAHID, J.-This Constitutional petition has challenged the notification, dated 2nd October, 1972 issued by the Central Board of Revenue under section 3(4) of the Central Excises and Salt Act, 1944. Previously excise duty was charged from the petitioner on the basis of actual production but through the aforesaid notification, the Central Board of Revenue inter alia decided to charge excise duty on the basis of production capacity of the petitioner's mill, which capacity Was fixed by the said notification. This petition was admitted by order, dated 21st May, 1975. An interim stay was granted by order dated 25th July, 1975 and the stay was later on confirmed on certain conditions. On Ist March, 1983 when this matter came up for regular hearing, both the learned counsel stated that Supreme Court of Pakistan had reserved judgment in an appeal, in which identical point was involved and a request was made that the case be adjourned. Accordingly, the case was adjourned. The Supreme Court judgment has now come arid it is in the case of Zaibtun Textile Mills Ltd. v. C. B. R. (PLD1983SC358). In view of the law enunciated in the said judgment of the Supreme Court, the present petition is liable to be dismissed. However, it is contended by the learned counsel for the petitioner that as a stay was operating in this case against the Excise authorities, during the period of stay, recovery of excise duty could be effected only on the actual production of petitioner's mills and not on the basis of peti­tioner's production…

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