| Citation(s) |
|---|
| 1991 SLG 736 1991 SLD 736 1991 CLC 456 |
Sindh High Court
Constitutional Petitions Nos. D-603/89, 686/89, 687/89,693/89, 706/89, 713/89, 739/89, 759/89, 760/89/, 849/89,609/89, 466/89, 468/89, 437/89, 741/89, 742/89, 821/89,822/89, 743/89 and 51 of 1990, decision dated: 20-11-1990.dates of hearings: 30-04-2n
SALEEM AKHTAR AND IMAM ALI KAZI, JJ
Constitutional Petitions Nos. D-603/89, 686/89, 687/89,693/89, 706/89, 713/89, 739/89, 759/89, 760/89/, 849/89,609/89, 466/89, 468/89, 437/89, 741/89, 742/89, 821/89,822/89, 743/89 and 51 of 1990, decision dated: 20-11-1990.dates of hearings: 30-04-2n
SALEEM AKHTAR AND IMAM ALI KAZI, JJ
Messrs SANGHAR SUGAR MILLS LTD.vsFEDERATION OF PAKISTAN through Secretary, Ministry of Finance and 5 others
Law: Central Excise and Salt Act, (I of 1944)
Section: 12A,3A
Law: General Clauses Act, 1897
Section: 21
Law: Constitution of Pakistan, 1973
Section: 199
[Central Excises and Salt Act (I of 1944)]........S 12-A---Constitution of Pakistan (1973), Art. 199---General Clauses Act (X of 1897), S.21---Exemption from payment of central excise duty by Government-- Government by a subsequent notification granting 50% exemption from payment of central excise duty on sugar produced by new sugar mills on their production for first two years commencing from date of production---Sugar mills commencing production in the year 1982-83 and 1983-84 or thereafter were also allowed such exemption---Both old and new sugar mills continued to enjoy exemption from payment of central excise duty on their production of sugar-- Such exemption was, however, withdrawn in the financial year 1989-90-- Petitioners being aggrieved by the decision of respondents filed Constitutional petitions---Competency of Government to withdraw exemption granted by it earlier, under provisions of S.12-A, Central Excises and Salt Act, 1944---Where Federal Government had once granted such exemptions even though- without any condition as to limit of time it could not be deemed that by exercising such power it had divested its authority to amend, vary or rescind the same under General Clauses Act, 1897---Doctrine of "Promissory Estoppel" would be of no avail against Government action validly taken under a statute--[Estoppel]. The Federal Government was empowered by provision made in section 12-A of the Central Excises and Salt Act, 1944 to grant exemption from payment of part or whole of the Central Excise Duty on certain goods with or without any conditions. Section 21 of the General Clauses Act, 1897 empowered the Federal Government to add, amend, vary or rescind any notification issued by it under any Federal Act. The provision contained in section 12-A of Central Excises and Salt Act, 1944 enabled the Federal Government to exercise such power without any fetters, limitations and is purely of discretionary nature. Similarly power to amend, vary or rescind any such notification could be exercised by the Federal Government. From the very nature of things exemptions so granted by the Federal Government from payment of certain amount of central excise duty on…
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