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

Section: 12

(Central Excises and Salt Act (I of 1944)].......S 12-A-Power of Central Government to exempt from duty commodity leviable under Act-Includes power to withdraw by notification any exemp­tion so made-Withdrawal of exemption does not amount to fresh imposition or levy of duty within meaning of Art. 48, Constitution of Pakistan (1962)-Central Government Notification No. S. R. O. 40 (R) dated 12-6-64-Intra vires-Central Excise and Salt Act (I of 1944), S. 38-Constitution of Pakistan (1962), Art. 48-General clauses Act (X of 1897), S. 21. A. Subramania lyer v. Travancore Cochin State and another A I R 1957 Trav. 314 ; Craise on Statute Law, 6th Edn., p. 296 and Kutoor Vengavil Revarappa Navanarn v. Kutoor Vengavil valia Madhavi Amma and others A I R 1950 F C 140 ref. (b) Provisional Collection of Taxes Act (XVI of 1931) -"Existing law" within meaning of Art. 225 of Constitution of Pakistan (1962) and not ultra vires of Art. 48 of same-Constitution of Pakistan (1962), Arts. 48, 225 & 237-Provisional Collection of Taxes Act (XVI of 1931), Ss. 3 &. 4. The Provisional Collection of Taxes Act, 1931 is an "existing law" within meaning of Article 225 of the Constitution of Pakistan (1962) and subject to this Constitution, as provided therein, to remain in force so far as applicable with the necessary adaptation until altered, repealed or amended by an Act of the appropriate Legislature. S. Gopalan v. State of Madras A I R 1958 Mad. 539 rel, (c) Constitution of Pakistan (1962), Arts. 48 & 237-Word "levied"-Means "imposed by authority". Chamber's Dictionary and Webster's Dictionary ref. ORDER MUHAMMAD DAUD KHAN, J.-The petitioners of these three Writ Petitions Nos. 248, 251 and 254 of 1964, were licensed duty paid dealers under the Central Excises and Salt Act I of 1944 (hereinafter will be referred as the Act of 1944), read with the Central Excise Rules of the same year. They were aggrieved with the notices (Annexure A) issued by the Inspector, Central Excise, Peshawar (R), (respondent No. 3), under the directions of the Circle Officer, Central Excise, Peshawar (respondent No. 2) demanding the payment of excise duty on the tobacco stalks at the rate of, 60…

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