| Citation(s) |
|---|
| 1996 SLG 173 1996 SLD 173 1996 PTD 214 (1996) 73 TAX 85 1996 PTCL 70 |
Quetta High Court
ConstitutConstitutional Petitions Nos.193, 261 and 262 of1994, decision dated: 3rd July, 1995, hearing DATE : 3rdApril, 1995
AMIR-UL-MULK MENGAL, JUSTICE, JAVED IQBAL, JUSTICE
Petitioner(s) by: Makhdoom Ali (in C.P. No. 193 of 1994), Raja Rab Nawaz, Dy. A. G. and Zafar Abbas (in C.P. No. 193 of 1994), Muhammad Aslam Chishti (in C.P. No. 261 of 1994), Raja Rab Nawaz, Dy. Attorney-General and Zafar Abbas (C.P. No. 261 of 1994),
ConstitutConstitutional Petitions Nos.193, 261 and 262 of1994, decision dated: 3rd July, 1995, hearing DATE : 3rdApril, 1995
AMIR-UL-MULK MENGAL, JUSTICE, JAVED IQBAL, JUSTICE
Petitioner(s) by: Makhdoom Ali (in C.P. No. 193 of 1994), Raja Rab Nawaz, Dy. A. G. and Zafar Abbas (in C.P. No. 193 of 1994), Muhammad Aslam Chishti (in C.P. No. 261 of 1994), Raja Rab Nawaz, Dy. Attorney-General and Zafar Abbas (C.P. No. 261 of 1994),
BY: M/S METCO SHIPBREAKERS AND OTHERSVS BY: PAKISTAN THROUGH THE SECRETARY, MINISTRY OF FINANCE, FEDERAL SECRETARIAT, ISLAMABAD AND OTHERS
Law: Constitution of Pakistan, 1973
Section: 3,4,18,23,24,25,199
Law: Qanun-e-Shahadat (10 of 1984)
Section: 114
Law: Import Policy Order, 1993
Section: 3
Law: Imports and Exports (Control) Act, 1950
Section: 3
(a) Constitution of Pakistan (1973)--- ---Art.199---Constitutional petition---Fiscal matter---Imposition of tax--Legality----constitutional jurisdiction---Scope---Illegal imposition of tax could be challenged by invoking provisions of Art.199 of the Constitution---Burden would, however, be on petitioner to prove that imposition of such tax was illegal and that same could not have been imposed---Provisions of Art.199 of the Constitution contain no bar that fiscal matter could not be challenged--Fiscal statutes and regulations, instructions, notifications, bye-laws made thereunder, ant policies formulated for the effective implementation of such provisions are all subject to judicial scrutiny if same are found violative of rights, guaranteed under the Constitution and based on discrimination or in contravention of principles of natural justice. 1991 CLC 1366; 1992 MLD 122; AIR 1952 Mad. 814; AIR 1953 Raj. 180; AIR 1953 Trav-Co 146; AIR 1953 Trav-Co 146; ILR 1952 Trav-Co. 960; AIR 195.1 Raj. 139; AIR 1952 SC 118 and AIR 1952 SC 115 rel. Ayaz Textile Mills Limited v. Federation PLD-1993 Lah. 194 ref. (b) Administrative decision-- ---- Policy statement by Minister---Binding effect of---Extent---Minister's speech would be of no importance till policies highlighted in such speech were given legal effect through notifications or instructions duly issued by Ministry concerned---No legal coverage having been given to policies announced by Minister concerned, same had not binding effect. (c) Imports and Exports (Control) Act (XXXIX of 1950)--- ----S.3---Import Fee Order, 1993, Preamble---Import Fee Order permitting charging of fee at the rate of 6 per cent ad valorem on C & F Value of goods---Import Fee was charged from petitioner at the time when Letter of Credit was opened by him on 1-6-1994, while merger of import duty was factually made on 1-7-1994 with immediate effect, therefore, it could not be made applicable to transactions which were finalized before 1-7-1994---Import fee was required to be paid at the time petitioner opened his Letter of Credit, question of illegality therefore would not arise in such payment. (d) Qanun-e-Shahadat (10 of 1984)---…
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