| Citation(s) |
|---|
| 1998 SLG 932 1998 SLD 932 1998 SCMR 2492 |
Supreme Court of Pakistan
Civil Petitions Nos.788, 789, 806 and 807 of 1998, decision dated: 30-06-1998. (On appeal from the judgment dated 19-5-1998 passed by the Lahore High Court, Lahore, in Writ Petitions Nos.17408/97, 2286/98, 25760/97, 12812/97 etc.)
AJMAL MIAN, C.J., NASIR ASLAM ZAHID AND MUNAWAR AHMAD MINA, JJ
Hamid Khan, Advocate Supreme Court and Ijaz Ahmed Khan, Advocate-on-Record (absent) for Petitioners (in C.Ps. Nos. 788 and 789 of 1998). Mahmood A. Qureshi, Advocate-on-Record for Petitioners (in C.Ps. Nos. 806 and 807-of 1998). Miss Yasmin Sehgal, Addi
Civil Petitions Nos.788, 789, 806 and 807 of 1998, decision dated: 30-06-1998. (On appeal from the judgment dated 19-5-1998 passed by the Lahore High Court, Lahore, in Writ Petitions Nos.17408/97, 2286/98, 25760/97, 12812/97 etc.)
AJMAL MIAN, C.J., NASIR ASLAM ZAHID AND MUNAWAR AHMAD MINA, JJ
Hamid Khan, Advocate Supreme Court and Ijaz Ahmed Khan, Advocate-on-Record (absent) for Petitioners (in C.Ps. Nos. 788 and 789 of 1998). Mahmood A. Qureshi, Advocate-on-Record for Petitioners (in C.Ps. Nos. 806 and 807-of 1998). Miss Yasmin Sehgal, Addi
SHAHTAJ SUGAR MILLS LTD. and 3 others
VS
PROVINCE OF PUNJAB and others
Law:
Section:
(a) West Pakistan Sugarcane Control Act (III of 1963)--Preamble---West Pakistan Finance Act (XXXIV of 1964), S. 12---Punjab Finance (Amendment) Ordinance (XI of 1978), S. 2---Punjab Finance (Amendment) Ordinance (XX of 1983), S. 2---Sugarcane Development Cess--Object---Objects of Development Cess prescribed under law were not restricted to territorial limits or Zones---Variation in policy, removal of zones or any such change made under West Pakistan Sugarcane Control Act, 1963. thus, were inconsequential. (b) Constitution of Pakistan (1973)-----Art. 270-A----Punjab Finance Ordinance (XI of 1978), Preamble---Punjab Finance (Amendment) Ordinance (XX of 1983), Preamble---Punjab Finance Ordinance, 1978 and Punjab Finance (Amendment) Ordinance, 1983 are covered by the validation provided under Art.270-A of the Constitution of Pakistan. Sapphire Textile Mills Ltd. v. Collector 1990 CLC 456 and Sally Textile Mills Ltd. v. Collector of Customs 1991 SCMR 721 ref. (c) Constitution of Pakistan (1973)-----Art. 151---Inter-Provincial trade---Loss or damage---Possibility of loss or damage relating to inter-Provincial trade, in the absence of tangible material and substantial reason, cannot be assumed as basis for violating or affecting any legal right. (d) West Pakistan Sugarcane Control Act (III of 1963)----Preamble---West Pakistan Finance Act (XXXIV of 1964), S.12--Constitution of Pakistan (973), Art. 142 (c)---Sugarcane Development Cess--Imposition of such cess being provincial subject, depends upon requirement of respective Province for meeting development projects or utilising same towards statutory objects contemplated by S.12, West Pakistan Finance Act, 1964--Federal Legislative List of the Constitution of Pakistan, therefore, has no application on the subject. West Pakistan Sugarcane Control 1963 is undisputedly a provincial legislation promulgated for regulating purchase of sugarcane by sugar manufacturing factories/mills within respective Province. The control and management of sugarcane factories/mills is not connected with any function contained in the Federal Legislative List or Concurrent Legislative List. Therefore, by virtue of Article 142(c),…
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