Law: Central Excise Act, (I of 1944)

Section: 2

(Central Excises Act (I of 1944)].....Ss 2(17) & 4(2)---Constitution of Pakistan (1973), Art. 185(3)--­Excise duty, inclusion in retail price---Duties of excise on cement were declared by High Court not to form part of retail price and the manufacturers of cement were not liable to pay such duties of excise forming part of retail price of cement---Contentions of the Authorities were that the provisions contained in Ss.4(2) & 2(17) of Central Excises Act, 1944, had been misconstrued and misinterpreted by ignoring its true signification, purport and meaning which resulted in serious miscarriage of. justice, that the excise duty being tax was included in `retail price' as envisaged in S.4(2) of the Central Excises Act, 1944, which included all taxes and charges which aspect of the matter escaped notice; that `retail price' had not been understood in its true perspective which included excise duty that provisions as contained in Art. 199 of the Constitution could not have been invoked without approaching forums concerned .available under the hierarchy of excise laws for the redressal of their grievance, if any, and that the manufacturers could not be considered as aggrieved party because it collected duty from the customers which was credited to the public exchequer and such duties were paid by the consumers and thus Constitutional jurisdiction as conferred upon High Court under Art. 199 of the Constitution could not be invoked---Leave to appeal was granted by Supreme Court to consider the contentions raised by the Authorities. G.G. in Council v. Madras Province AIR (32) 1945 PC 98; Hirjina & Co. (Pak.) Ltd. v. Commissioner of Sales Tax 1971 SCMR 128;. Altas Battery Ltd. v. Superintendent, Central Excise and Land Customs PLD 1979 Kar. 545; Atlas Battery Ltd. v. Superintendent, Central excise and Land Customs PLD 1984 SC 86; Commissioner of Income-tax v. Hamdard Dawakhana (Waqf) PLD 1992 .SCMR 847 Income-tax Officer v. Chappal Builders 1993 SCMR 1108; Ejaz Shafi v. Federation of Pakistan PLD 1997 Kar, 604; Zafar Ali Khan v. Government of Pakistan 1997 PTD 1829; Indo Ashi Glass Company v. Income-tax. Officer 1978 PTD 2860; Central Board of Revenue v.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492