Law:

Section:

Central Excises and Salt Act (I of 1944)--Ss. 3(4) & 37---Constitution of Pakistan (1973), Art. 185(3)---Levy and collection of duties on production capacity---Validity---Respondent (Sugar Mill) having opted to pay duty on its production capacity, Government by notification dated 10-3-1973 fixing production capacity of respondent (Sugar Mill) at 30,400 tons per year---Committee subsequently constituted by Central Board of Revenue, however, assessed production capacity of respondent at 22,800 tons per year---High Court in its Constitutional petition found that production capacity of respondent had been rightly fixed at 22,800 tons per year on the basis of decision of the said Committee---Leave to appeal was granted to consider correctness of High Court's decision in the fight of pleas raised by the petitioners inter alia that the decision of the said committee was not relevant as constitution of such committee was not contemplated by the relevant statute and the production capacity of the mill was previously admitted by the respondent (Mill) to be same as originally fixed by Government i.e. 30,400 tons---Order of High Court would remain suspended during pendency of appeal. ORDER NASIM HASAN SHAH, C.J: --This is a petition for leave to appeal against the order dated 10th May, 1992 passed in Writ Petition No. 1317 of 1974. 2. The relevant facts briefly stated are that the Central Board of Revenue with prior approval of the Federal Government, in exercise of the powers conferred by section 3(4) of the Central Excises and Salt Act, 1944 read with section 37, thereof, framed the rules for the levy and collection of duties on the production capacity of plants and machinery of the factories manufacturing sugar, in lieu of the duty leviable on sugar under section 3(1) of the said Act. 3. Since the respondent Sugar Mills opted to pay duty on its production capacity. The Government by Notification No. SRO-329(1)/73 dated 10-3-1973 fixed the production capacity of the United Sugar Mills Ltd., at 30,400 tons per year under section 3(4) of the Central Excises and Salt Act, 1944 read with section 37 thereof. This was confirmed on 13-6-1974 by the Standing Tribunal…

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