Law: Central Excise Act, (I of 1944)

Section: 2(10),3,12A

Law: Constitution of Pakistan, 1973

Section: 185(3)

[Central Excises Act (I of 1944)].......Ss 2(10), 3 & 12-A---Notification S.R.O. No. 546(1)/94, dated 9-6-1994 and Notification S.R.O. No.456(1)/96, dated 13-6-1996--­Constitution of Pakistan (1973), Art.185(3)---Excise duty on clubs--­Exemption---Petitioners/clubs sought exemption from payment of excise duty on the basis of Notification S.R.O. No.546(1)/94, dated 9-ti-1994--­High Court in exercise of Constitutional Jurisdiction declined to grant exemption to the petitioners/clubs---Validity---Term club' had been defined in Central Excises and Salt Act, 1944, and according to the definition of the same, the petitioners fell within the ambit of the term and were liable to be dealt with accordingly in the matter of payment or otherwise of the duty---Supreme Court declined to interfere with the passed by High Court---Leave to appeal was refused ORDER SHEIKH, J.--- By this common judgment, we all the three titled petitions involving identical facts. 2. The petitioners in all these petitions challenged the demand raised by the Federal Government as to payment of excise duty on the services rendered by the petitioners-clubs through Constitutional petitions before the Lahore High Court which have been dismissed through the impugned judgment dated 15-12-1998 against which leave is sought. 3. The facts of the cases are that the Federal Government issued notices to the petitioners/clubs requiring them to obtain licence prescribed under the law for running clubs and also pay the excise duty on the services rendered by them with effect from 1996. Learned counsel for the petitioners submitted that by virtue of Notification S. R. O. No.546(1)/94 dated 9-6-1994, the payment of excise duty on the services rendered by the clubs had been exempted, therefore, the demand raised by the Federal Government was not valid. In order to appreciate the arguments, it would be necessary to examine the relevant provisions of the Central Excises Act, 1944 read with Schedule and different notifications issued under section 12-A of the said Act exempting payment of excise duty on the services rendered by the clubs as a whole or partly mentioned in the said notifications. Section 3 of the…

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