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1987 SCMR 9 SUPREME COURT OF PAKISTAN PRESENT: ABDUL KADIR SHAIKH, ALI HUSSAIN QAZILBASH AND MIAN BURHANUDDIN KHAN, JJ HOTEL INDUSTRIES (PVT.) LTD.--APPELLANT VS THE PROVINCE OF PUNJAB THROUGH SECRETARY, EXCISE AND TAXATION AND ANOTHER--RESPONDENTS CIVIL APPEAL NO.172 OF 1977, DECIDED ON 22ND OCTOBER, 1986. Date of hearing: 22nd October, 1986. (ON APPEAL FROM THE JUDGMENT OF THE LAHORE HIGH COURT, LAHORE IN WRIT PETITION NO. 917/70, DATED 22-3-1977). Muhammad Asadullah Siddiqui, Advocate Supreme Court and Ch. Akhtar Ali, Advocate-on-Record (absent) for Appellant. M. Nawaa Abbasi, Asstt. A.G., Punjab for Respondents. (a) Constitution of Pakistan (1973)-- ---Art. 185(3)--West Pakistan Finance Act (I of 1965), S. 12- Excise tax, levy of--Amendment of Act with retrospective effect--Tax liability for past period--Leave to appeal granted to examine plea that notice of levy of tax should have been issued within a reasonable time before end of years concerned and since no such action was taken, matter of tax liability was deemed to be a past and closed transaction. (b) West Pakistan Finance Act (I of 1965)-- ---S. 12--Levy of excise tax--Amendment in Act with retrospective effect--Department demanding in 1970 revised tax for years 1965-66 liability for which period had already been finalised and also accounts for subsequent years for determination of tax under amended Act--Order impugned in writ petition--High Court holding that past and closed transaction in respect of 1965-66 could not be reopened but Department was entitled to assess liability of subsequent years which had not been finalised when Amending Ordinance came into force--Leave to appeal granted to examine plea of assessee-appellant that notice of levy of tax should have been issued within a reasonable time before end of years concerned failing which matter of liability was deemed to be a past and closed transaction--Appellant having not even submitted tax returns nor accounts for any of preceding years, question of recovery of tax for that period was not finalised before Amending Ordinance came into effect--Grounds on which leave to appeal was granted having not been urged at hearing of appeal, these were…

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