Law: Central Excise Act, (I of 1944)

Section: 3

(Bias-------Meaning---Bias is a state of mind which if exhibited by words, expression or body language or such expression which leads to a belief or suspicion in the mind of a party that he will not have a fair deal--­To determine whether particular alleged facts do constitute a bias does not depend on the perception, thinking, conviction or belief of the party---Test is whether a reasonable man apprised of full facts would conclude that there is likelihood of bias or reasonable suspicion of bias. (b) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)----- ----Preamble---Object and purpose. (c) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)----- ----S. 2(3)---Maladministration---Meaning. (d) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)----- ----S. 9(1)---Jurisdiction, functions and powers of the Federal Tax Ombudsman. (e) Interpretation of statutes--- ---- Principles of interpretation. Nawaz Sharif's case PLD 1993 SC 493: AIR 1960 SC 137; (1994) 1 SCC 243; Discipline of Law by Lord Denning, Pinner v. Everett (1969) 3 AER 257; Maunsell v. Olins (1975) AC 373 and Argon (Cargo Ex) Gandeb v. Brown LR5 PC 134 ref. (f) Interpretation of statutes---- ----Where primary construction defeats manifest purpose of a statute and leads to unjust results, absurdity, repugnancy, inconsistency or manifest contradiction, departure from the plain or primary meaning is not permitted. (g) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----Preamble---Interpretation---Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 being a beneficial legislation, its provisions should be interpretated in the manner, which may advance the object of the enactment by promoting the remedy provided under it and suppressing the mischief it seeks to eradicate. (h) Central Excises Act (I of 1944)--S. 3---Sales Tax Act (VII of 1990), Preamble---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)-­Issuance of notices alleging evasion of excise duty and sales tax--­Remarks by the Collector that he was going to create history by passing a landmark consisting…

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