Law: Central Excise Act, (I of 1944)

Section: 2

(Central Excises Act (I of 1944)].....Ss 2(20) & 3---Levy of excise duty---Not all goods or services, but only excisable goods and services were made subject to levy of excise duty. Modi's Refreshment Room and Bar, Karachi v. Islamic Republic of Pakistan and others PLD 1983 Kar. 214; Hirjina & Co. v. Islamic Republic of Pakistan and another 1993 SCMR 1342; South Bihar Sugar Mills Ltd. and another v. Union of India and another AIR 1968 SC 922 and Abdul Rahim and others v. Messrs United Bank Ltd. of Pakistan PLD 1997 Kar. 62 ref. (b) Interpretation of statutes--- ---- Taxing statutes---For resolving question as to whether or not a particular matter falls' within taxing statutes, one has to look merely at what is clearly said in such statute and there is no room for any intendment ---Nothing is to be implied or read in such statute---One can only look fairly at the language used. A & B Food Industries Limited. v. Commissioner of Income-tax/Sales, Karachi 1992 SCMR 663; The Commissioner of Agricultural Income-tax, East Bengal v. B.W.M. Abdur Rehman, Manager, Taki Bara Taraf Wards Estate 1973 SCMR 445 and Tenant v. Smith 1892 AC 150 ref. (c) Central Excises Act (I of 1944)--Ss. 2(20), 3, 3(1) [as added by Finance Ordinance (XVI of 1969)], S.3-C(b) & First Sched., Item 14.14, Column No.2---Central Excise Rules, 1944, R. 96-ZZI ---Excise duty on service, levy of---Scope--­Advances loans, lease or Musharka finance made financial institutions etc.---Not subject to levy of excise duty, rather services provided or rendered in respect thereof were made subject to such duty---Arranging payment was the matter between such companies and their clients, borrowers, customers, lessees. Ghulam Mustafa Jatoi v. Addl. D. & S. Judge/Returning Officer N.A. 158, Naushero Feroze and others 1994 SCMR 1299 and Messrs Janana De Malucha Textile Mills Ltd., Habibabad, Kohat v. Federal Government of Pakistan and others C.P. No.D-690 of 1993 ref. Modi's Refreshment Room and Bar, Karachi v. Islamic Republic of Pakistan and others PLD 1983 Kar. 214 and Hirjina & Co. v. Islamic Republic of Pakistan and another 1993 SCMR 1342 rel. (d) Central Excises Act (I of 1944)---…

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