Case Details

Citation(s)
1969 SLG 222 1969 SLD 222 1969 SCMR 133
Supreme Court of Pakistan
Civil Petition for Special Leave to Appeal No. 194 of 1968, decision dated: 23-10-1968. (On appeal from the judgment and order of the High Court of West Pakistan, Lahore, dated the 14th February 1968, in Writ Petition No. 22 of 1967)
HAMOODUR RAHMAN AND MUHAMMAD YAQUB ALI, JJ

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MESSRS AMIN SOAP FACTORYs

VS

THE GOVERNMENT OF PAKISTAN AND OTHERS

Law:

Section:

Central Excises and Salt Act (I of 1944)----S. I2-A-Contention that under S. 12-A there is no .power in Central Government to limit the exemption, granted under Act to any goods or class of goods, by qualification of owner or producer of those goods Special Leave to Appeal granted by Supreme Court to consider question. M. Ihsanul Hart, Senior Advocate .Supreme -Court (Sardar A. Khalid, Advocate Supreme Court with him) instructed by Khalilur Rahman, Attorney for Petitioners. Nemo for Respondents. Date of hearing : 23rd October 1968. ORDER HAMOODUR RAHMAN, J.--This is a petition for special leave to appeal from a consolidated judgment of a Division Bench of the High Court dismissing a number of writ petitions filed to challenge the validity of a Notification issued by the Central Government under subsection (1) of section 12-A of the Central Excises and Salt Act, 1944, granting exempting from excise duty to laundry soap produced in factories which are operated without the aid of power, steam or gas…
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