| Citation(s) |
|---|
| 1999 SLG 693 1999 SLD 693 1999 SCMR 979 (1999) 80 TAX 1 |
Supreme Court of Pakistan
Civil Petition for Leave to Appeal No. 1348 of 1998, decision dated: 24-11-1998
AJMAL MIAN, C.J., MUNAWAR AHMED MIRZA AND SH. RIAZ AHMED, JJ
Farooq Adam Khan, Advocate Supreme Court and Mehr Khan Malik Advocate-on-Record for Petitioner. Nemo for
Respondents
Civil Petition for Leave to Appeal No. 1348 of 1998, decision dated: 24-11-1998
AJMAL MIAN, C.J., MUNAWAR AHMED MIRZA AND SH. RIAZ AHMED, JJ
Farooq Adam Khan, Advocate Supreme Court and Mehr Khan Malik Advocate-on-Record for Petitioner. Nemo for
Respondents
Messrs ZEENAT MANUFACTURING (PVT.) LTD., GADOON AMAZAI INDUSTRIAL ESTATE, SWABI
VS
THE SECRETARY, SURVEY AND REBATE, CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN, ISLAMABAD and others
Law: Customs Act, 1969
Section: 19
Law: Constitution of Pakistan, 1973
Section: 185(3),199
(a) Customs Act (IV of 1969)--S.19---S.R.O. 517(1)/89, dated 3-6-1989---Constitution of Pakistan (1973), Art. 185(3)---Grant of exemption of customs duty and sales tax on imported raw material---Withdrawal of such grant after about two years---Petitioners on representation was granted 25 % compensation rebate on one time basis for a period of one year only specifying the conditions of availing said benefit--Petitioner, however, was unable to import raw material within specified period and sought further extension which was granted but petitioner could not exhaust (prescribed quota) within extended period and again requested for extension of time which was refused---Contention of the petitioner before Supreme Court was that time being not essence of availing benefit, further extension should have been granted---Validity---Held, petitioner could not claim extension of time as of right---Objection about time being not the essence of availing benefit, having not been agitated before the High Court such plea could not be raised before Supreme Court for the first time---Petitioner on four occasions having applied for extension of time for availing the facility which was granted, was fully conscious about time span for utilization of benefit, thus, objection that time was not of essence for the performance of obligation, automatically lost significance---No arbitrariness or discrimination of treatment of concerned Authority in refusing to grant further extension having been shown, leave to appeal against order of High Court dismissing Constitutional petition against such refusal, was dismissed by Supreme Court. (b) Constitution of Pakistan (1973)--- ----Art. 199---Constitutional jurisdiction of High Court---Scope---Administrative discretion---Judicial review---Where administrative discretion does not reflect any perversity, unreasonableness, discrimination, arbitrariness or wrong exercise of authority, same could not be legitimately challenged by invoking Constitutional jurisdiction. JUDGMENT MUNAWAR AHMED MIRZA, J.---This petition for leave to appeal is directed against judgment, dated 12-11-1998 passed by Peshawar High Court in Writ Petition No. 1169 of 1997. 2.…
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