Law: Central Excise Act, (I of 1944)

Section: 14

(Central Excises Act (I of 1944)]........S 14 Fresh inquiry Scope New information always justifies fresh inquiry even where earlier inquiries have been conducted with due diligence. (b) Central Excises Act (I of 1944)--S.14 Sales Tax Act (VII of 1990), S.37 Inquiry Summoning of witness Powers of the Authorities Scope Authorities, under the provisions of S.14 of Central Excises Act, 1944 and S.37 of Sales Tax Act, 1990, have ample powers to summon witnesses for production of documentary evidence and also to testify in any proceedings before authorized Officer of the department. (c) Central Excises Act (I of 1944) S.14 Sales Tax Act (VII of 1990), S.37 Inquiry Anonymous complaint Validity Inquiry can be conducted on such complaint and the same cannot be dropped just for the reason that the contents of the anonymous complaint cannot be verified as the complainant is unavailable and has not furnished any documents in support of the facts alleged in the complaint. (d) Central Excises Act (I of 1944) S.14 Sales Tax Act (VII of 1990), S.37 Constitution of Pakistan (1973), Art. 199 Constitutional petition Fresh inquiry Discovery of new material Issuance of show cause notice Earlier eight inquiries were conducted and the Authorities initiated another inquiry for the ninth time ignoring the results of earlier inquiries Validity Where the earlier inquiries were not termed as proper, diligent or complete, inquiries, fresh inquiry could be initiated. Edulji Dinshaw Limited v. Income Tax Officer PLD 1990 SC 399; Messrs Julian Hoshang Dinshaw Trust and others v. Income Tax Officer, Circle XVIII, South Zone, Karachi and others 1992 SCMR 250; Attock Cement Pakistan Ltd. v. Collector of Customs, Colleatorate of Customs and Central Excise, Quetta and 4 others 1999 PTD 1892; Al Abram Builders (Pvt.) Ltd. v. Income Tax Appellate Tribunal 1992 PTD 1761 and Messrs Central Insurance Co. and others v. The Central Board. of Revenue, Islamabad and others 1993 SCMR 1232 ref. (e) Central Excises Act (I of 1944) S.14 Penal Code (XLV of 1860), Ss. 193 & 228 Inquiry Nature o proceedings Inquiry undertaken by an authorized Central Excise Officer under the provisions of S.14 of Central…

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