Law:

Section:

(a) Central Excises and Salt Act (I of 1944)-------S.36---Constitution of Pakistan (1973), Art.199---Excise duty, levy of--­Order of Collector Excise did not suffer from any legal or other infirmity, rather it was just and fair---High Court, in such like case could not have by issuance of writ in its discretionary Constitutional jurisdiction perpetuate or restore what was patently wrong and/or unjust. (b) Evidence--- ---- Documentary evidence---Levy of excise duty---Evidence in the form of documents recovered or obtained from a party, could be examined or relied upon irrespective of the fact that certain formalities were not observed in taking them into possession---Such evidence could also be used against the party from whom it was obtained or recovered if the same was otherwise relevant and reliable. (c) Islamic jurisprudence--- ---- Administration of justice---If a person was in the wrong and had made wrongful gain through some legal incident, he would not be entitled to retain the wrong gain because of failure on the part of State functionary to perform a procedural act. (d) Islamic jurisprudence--- ---- Evidence---If a piece of evidence is otherwise relevant and pertinent for the decision of an issue, it would be an untenable argument that notwithstanding the fact that it was genuine and otherwise reliable it should not be made use of because in the process employed for the collection of the material an irregularity or for that matter an illegality was committed. (e) Evidence--- ---- If a piece of evidence is otherwise relevant and pertinent for the decision of an issue, it would be an untenable argument that notwithstanding the fact that it was genuine and otherwise reliable it should not be made use of because in the process employed for the collection of the material an irregularity or for that matter an illegality was committed. (f) Islamic jurisprudence--- ---- Administration of justice---No one can be permitted to reap the benefit of wrongful gain. (g) Islamic jurisprudence--- ---- Administration of justice---In order to seek justice one must be fair and should do justice. (h) Central Excises & Salt Act (I of 1944)--- ----S.36---Revision---Power…

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