Law: Sales Tax Act, (III of 1951)

Section: 2(11)

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (III of 1951)--S. 2(11)---Constitution of Pakistan (1973), Art.199---Constitutional jurisdiction, exercise of---Statutory functionaries after holding inquiry found that goods seized, bore Trade Mark of "Service" used by Corporation for its products and that seized goods were manufactured on behalf of Corporation who held rights of sale and other rights to goods---Corporation did not disown seized goods nor it was its case that goods were not in its possession at time of seizure--¬Constitutional jurisdiction could not be invoked in case of question of fact for which an inquiry under law had been made by statutory functionaries. English Boot House Ltd. v. Collector of Central Excise and Land Customs and another 1986 PTD 247 and Khurshid Marble Industries v. Central Board of Revenue and another 1985 CLC 2.137 ref. JUDGMENT HAZIQUL KHAIRI, J.---The petitioners are a private Limited Company engaged in the business of sales and distribution of various products including shoes. During the course of their business-the-petitioners have been purchasing shoes from various shoe-makers by indicating the code numbers which are used for the purpose of identification only by the said shoe-makers/manufacturers. It is stated that the petitioners do not own, hold claim or use any patent, proprietary, sales or other rights to these goods which are being manufactured by these cottages industries manufacturers and artisans. On or about 24-6-1984 the Deputy Superintendent Head Quarter (1) Central Excise, Karachi detained as per detention memo. 614 pairs of shoes bearing different code numbers and value lying in the godown of the petitioners Vat Federal `B' Area Block-10, Karachi. A subsequent memo. dated 24-6-1984 verifies that the godown was examined and no process of stamping, packing, embossing or any other manufacturing process was found. Through another memo dated 25-6-1984, the said Deputy Superintendent demanded from the petitioners contracts and purchase orders and detained articles enabling him to finalise the case. The petitioners provided copies of the said various purchase orders. By another letter dated 25-6-1984 the petitioners explained to the respondents…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492