| Citation(s) |
|---|
| 1998 SLG 567 1998 SLD 567 1998 PTD 3863 (1999) 79 TAX 280 |
Lahore High Court
Writ Petition No.25995 of 1997, decision dated: 14-09-1998, hearing DATE : 25-06-1998
MALIK MUHAMMAD QAYYUM, J
Ch. Fazal Hussain for Petitioner. Ch. Ghulam Hassan Gulshan for
Respondents
Writ Petition No.25995 of 1997, decision dated: 14-09-1998, hearing DATE : 25-06-1998
MALIK MUHAMMAD QAYYUM, J
Ch. Fazal Hussain for Petitioner. Ch. Ghulam Hassan Gulshan for
Respondents
Messrs WAHEED CORPORATION (REGD.)
VS
CAPITAL DEVELOPMENT AUTHORITY, ISLAMABAD through Chairman and 4 others
Law: Sale of Goods Act, (III of 1930)
Section: 64
Law: Constitution of Pakistan, 1973
Section: 199
Law: Contract Act, 1872
Section: 2(h)
Sale of Goods Act (HI of 1930)---S.64-A---Contract Act (IX of 1872), S.2(h)---Constitution of Pakistan (1973), Art.199---Constitutional petition---Additional amount---Claim for--¬Petitioner who was awarded contract for replacement of "PRCC pipeline" with "ductile cast iron pipe" had contended that during currency of contract entered into between parties, customs duty as well as sales tax having been enhanced, it was liability of Authority to pay such enhanced amount--¬Petitioner had submitted demand for payment of additional amount on account of customs duty and sales tax, but that claim was denied by Authority---Petitioner relying on S.64-A of Sale of Goods Act, 1930 contended that if after entering into contract, rate of customs duty or sales tax was enhanced, liability, in absence of any contract to the contrary, would pass on to purchaser---Contention of petitioner was repelled because S.64-A of Sale of Goods Act, 1930 had no applicability in case of petitioner as same related to contract of sale whereas contract arrived at between petitioner and Authority was not for sale of goods, but was for carrying out certain works---Element of sale being totally missing in contract between parties, S.64-A of Sale of Goods Act, 1930 relied upon by petitioner, had absolutely no applicability---Petitioner having contracted to carry out work for specific amount, could not turn around and claim any additional amount. Nagina Cotton Mills Ltd. v. Government of Pakistan and 2 others PLD 1988 Kar. 1 and Messrs Chaudhry Brothers v. Province of the Punjab and others 1993 MLD 2437 ref. JUDGMENT Messrs Waheed Corporation (Regd.), the petitioner herein, was awarded a contract on 5-6-1995 for replacement of 30" dia and 24" dia PRCC Line with ductile cast iron pipe for a sum of 8,57,06,008.87. The work was to be completed within 12 months. According to the petitioner, ductile cast iron pipes are not manufactured in Pakistan and were imported by it from abroad in different consignments and during the currency of the contract entered into between the parties, customs duty as well as sales tax was enhanced, which, according to the petitioner, was-the liability of the respondents. The…
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