Law:

Section:

Central Excises and Salt Act (1 of 1944)---------S. 3 (1) & First Schedule, Item, No. 15-A Explanation-Processed fabrics as well as unprocessed fabrics both excisable goods-Excise duty on cotton fabrics leviable at two stages, once at unprocessed stage and next at processed stage. Raza Kazim, Advocate Supreme Court instructed by Masud Akhtar, Attorney for Petitioner. Nemo for Respondents. Date of hearing : 8th October 1968. ORDER ABDUS SATTAR, J.-The petitioner filed a writ petition in the High Court of West Pakistan, Lahore, challenging the right of the respondents to levy excise duty on "fabrics" of the petitioner once at the unprocessed stage and then again at the processed stage for the years 1966-67 and 1967-68 on the ground that under the law Excise Duty was leviable only once. The learned Judges in the High Court on an elaborate examination of the law on the subject as well as some decisions on which reliance was placed by the parties came to the conclusion that the intention of the law was to levy excise duty at two stages of manufacture of cotton fabrics-once at the unprocessed stage and then at the processed stage. The learned counsel for the petitioner has challenged the vires of Explanation 10 to Item No. 15-A of the First Schedule of the Central Excises and Salt Act. This explanation provides that the liability to duty under sub-item II shall not…

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