| Citation(s) |
|---|
| 2001 SLG 770 2001 SLD 770 2001 PTD 1854 2004 PTCL 298 |
Supreme Court of Pakistan
Civil Appeals Nos. 1512 and 1686 of 1999, Civil Petitions Nos. 1916-L of 1999, 185-L, 198-L, 865-L, 951-L, 1060-L, 1061-L and 1064-L of 2000, decision dated: 31st January, 2001
IFTIKHAR MUHAMMAD CHAUDHRY AND HAMID ALI MIRZA, JJ
A. Karim Malik, Senior Advocate Supreme Court for Appellants (in C.As. Nos. 1512 and 1686 of 1999). Sh. Izharul Haq, Advocate Supreme Court for Petitioners (in C.P No. 1916L of 1999). Ch. Saghir Ahmad, Advocate Supreme Court for Petitioners (in C. Ps. N
Civil Appeals Nos. 1512 and 1686 of 1999, Civil Petitions Nos. 1916-L of 1999, 185-L, 198-L, 865-L, 951-L, 1060-L, 1061-L and 1064-L of 2000, decision dated: 31st January, 2001
IFTIKHAR MUHAMMAD CHAUDHRY AND HAMID ALI MIRZA, JJ
A. Karim Malik, Senior Advocate Supreme Court for Appellants (in C.As. Nos. 1512 and 1686 of 1999). Sh. Izharul Haq, Advocate Supreme Court for Petitioners (in C.P No. 1916L of 1999). Ch. Saghir Ahmad, Advocate Supreme Court for Petitioners (in C. Ps. N
COLLECTOR, CENTRAL EXCISE, CUSTOM HOUSE, LAHORE and others
VS
Messrs RIAZ BOTTLERS (PVT.) LTD., LAHORE and others
Law: Central Excise Act, (I of 1944)
Section: 4,4(2)
Law: Constitution of Pakistan, 1973
Section: 185(3),199
(a) Central Excises Act (I of 1944)---S.4(2)---Constitution of Pakistan (1973), Arts.185(3) & 199--Constitutional petition before High Court---Alternate/adequate remedy--Non-availing of such remedy before invoking jurisdiction of High Court--Effect---Fixing of retail price by the Authorities for the purpose of central excise duty---Leave to appeal was granted by Supreme Court to consider, whether the question of fact with regard to fixation of the retail price and its determination for the purpose of recovery of taxes in the matter could navy been determined in the Constitutional jurisdiction by the High Court and whether the manufacturers without exhausting the statutory remedies under the Central Excises Act, 1944, could invoke the jurisdiction of the High Court for the relief under Art. 199 of the Constitution. (b) Central Excises Act (I of 1944)--- ----S.4(2)---Sales Tax Act (VII of 1990), S.3---Retail price---Fixation of--Procedure---Levy of Central Excise Duty---Inclusion of chilling charges in retail price of aerated waters/juices for recovery of excise duty---Authorities included such charges. while recovering central excise duty---Manufacturers assailed the decision of the Authorities before High Court---Constitutional petition was allowed and the Authorities were directed by High Court not to include such charges while recovering the excise duty---Validity---Retail price of goods/articles chargeable with the duty was to be fixed by the manufacturer which would include all the charges and taxes other than the sales tax levied and collected under S.3 of Sales Tax Act, 1990---While fixing such price the manufacturer had to include all charges and taxes incurred and payable by him---Only the charges incurred by the manufacturer/producer and tax payable by him were to be taken into account, while fixing retail price of the goods---Such was the right of manufacturer to fix retail price of the goods/articles and he could not be dictated to include those charges which he had not incurred in the production of saleable goods/articles---Aerated waters/juices were supplied to the wholesaler and retailers in unchilled condition, consequently the chilling…
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