Law: Sales Tax Act, (III of 1951)

Section: 3,27

Law: Central Excise Rules, 1944

Section: 11

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sales Tax Act (III of 1951)---S. 3---Constitution of Pakistan (1973), Art.199---Reduction of sales tax rate--¬Benefit of reduced rate whether extendable to those products also which were lying in factories and warehouses when notification for reduction of sales tax rate came into force or was it available only in respect of such products as were manufactured or produced subsequently---Rate at which sales tax was to be levied was the day on which goods left the factory or warehouse---Rate of sales tax having been reduced while goods were still lying in the factory or the warehouse of petitioner, they were to be charged at the reduced rate. 1984 MLD 475 and Muhammad Younus v. Central Board of Revenue, Government of Pakistan and others PLD 1964 SC 113 fol. (b) Sales Tax Act (III of 1951)--- ----S. 27---Central Excise Rules, 1944, R.11---Constitution of Pakistan (1973), Art.199---Refund claim of excess amount paid as sales tax ---Limitation--¬Petitioner having paid excess amount under protest and not due to inadvertence, error or misconstruction, provisions of R.11, Central Excise Rules. 1944 were not attracted---Petitioner being entitled to refund of excess amount having been paid by him under protest, orders passed by Authorities refusing to order refund of such amount, were declared to be illegal, without jurisdiction and without lawful authority---Application for refund having been filed within time, High Court directed respondents to refund the specified amount. Orient Straw Board and Paper Mills Limited v. Assistant Collector of Central Excise and Land Customs Division No.II, Karachi and 2 others PLD 1985 Kar. 126 ref. JUDGMENT SYED HAIDER ALI PIRZADA, J.---The petitioner has through this petition claimed the following reliefs:-- (i) declare that the impugned orders passed by the Respondents 1, 2, 3 and 4 are arbitrary, illegal, without jurisdiction or in excess of jurisdiction, null and void and without lawful authority; (ii) declare that the application of the petitioner for refund of Rs.6,04,898.84 was within the period of limitation provided by the law and that the petitioner is entitled to the refund of the same amount; (iii) give any other relief…

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