Law: Central Excise Act, (I of 1944)

Section: 12A(1)&FirstSched.,PartII,Item14.14

Law: Constitution of Pakistan, 1973

Section: 157,165,199

Law: Pakistan Water and Power Development Authority Act, (XXXI of 1958)

Section: 3,13,22

(Central Excises Act (I of 1944)].....S 12-A(1) & First Sched., Part II, Item 14.14 (as amended by Finance Act, (XII of 1991) and Finance Act (VII of 1992)---S. R. O. 519(1)/92, dated 25-5-1992---Pakistan Water and Power Development Authority Act (XXXI of 1958), Ss. 3,13 & 22---Constitution of Pakistan (1973), Arts. 157, 165. & 199---Constitutional petition---Levy and demand of excise duty on outstanding. advances of Wapda---Validity--­Legal status of Wapda was an Agency or Authority of Federal Government performing functions of Federal Government ---Wapda could not be burdened with a tax through a Provincial Statute and was entitled to same exemptions as permissible to Federal Government under Art. 165 of the Constitution ---Wapda being an .Agency of Government was entitled to exemption or "Nil" levy of excise duty as per Item "g" of S.R.O. 519(1)/92, dated 25-5-1992---High Court accepted Constitutional petition and declared impugned levy and demand of duty to be without lawful authority. Central Board of Revenue v. S.I.T.E. PLD 1985 SC 97; Chairman, District Council, Rahim Yar Khan v. United Bank Limited, Rabin Yar Khan 1989 CLC.1397; Messrs Rice Export Corporation, of Pakistan v. Karachi Metropolitan Corporation PLD 1990 Karachi 186; Messrs Gadoon Textile Mills and 814 others v. WAPDA and others 1997 SCMR 641; Water and Power. Development Authority and Ghazi Barotha Contractors v. Administrator, District Council, Swabi and others 2000 CLC 40 rel. ORDER The petitioner i.e. WAPDA is a statutory body wholly controlled by the Government of Pakistan. Its funds are either generated by, the Government itself or obtained from source approved by the Government. 2. The petitioner claims and the respondents admit that the Chairman and the Members of WAPDA are appointed by the Government of Pakistan. Its members are invariably ex-officio Government/Public Servants. The functions entrusted to WAPDA under the WAPDA Act are the same as performed before 1958 by the Provincial Government. And that it is functioning as an, agency of the Government-of Pakistan. 3. The petitioner obtained finances and made financial transactions with and through respondent No.3 and…

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