Law:

Section:

West Pakistan Municipal Committees Octroi Rules, 1964----Sched., Class VIII, Item I(b)--Pakistan Customs Tariff, Item No. 73.03--"Scrap iron"--Meaning--Both the dictionary meaning of the word "scrap iron" and that understood in trade usage, indicate wider meaning of word "scrap" as both re-roll-able and re-meltable as implying its reprocessing--Such "Scrap iron" could not be levied to Octroi at rate of Re. 1.25 but at rate of Rs.0.12 per maund as scrap iron is separately classified for Octroi. Collin's Concise English Dictionary, p. 672; Encyclopaedia Britannica, Vol. 20; Law Lexicon by Venkalaramaiya, 2nd Edn., Vol. 3, p. 2176; Commissioner of Sales Tax v . Bharat Iron and Brass Foundries (1971) 28 S T C 455 and Oxford English Dictionary, Vol. IX, p.263 ref. JUDGMENT MUHAMMAD HALEEM, C.J.--This judgment will dispose of the above appeals in which common questions of law arise as to the construction of the item "scrap iron" and the residual item in class VIII of the schedule to the West Pakistan Municipal Committees Octroi Rules, 1964, and further as to the competency of the writ petitions out of which these appeals arise on account of the failure of the appellants to seek redress under the rules. In all these appeals, the appellant is the BECO Agencies Limited, which is a private limited company and has its principal office of business at Lahore and its branch office at Karachi. In the course of its commercial activities, it imported iron and steel material including "scrap iron" from Europe and also from United States of America through shipments to Karachi Port. In Civil Appeal No. 251 of 1976, the appellant imported iron and steel re-rollable and re-meltable scrap against import licence and before the discharge of the goods from the Steamer s.s. "ATLANTIC MERMAID", the appellant in order to clear its goods so as to avoiv the payment of demurrage charges etc. wanted to ascertain the rate of octroi chargeable on this item and for this purpose wrote a letter to the Assistant Octroi Superintendent, KA.C., who conveyed that the octroi payable was at the rate of Rs.1.25 per maund. Considering that the rate of duty as conveyed was not chargeable in accordance with…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492