Law: Central Excise Act, (I of 1944)

Section: 4(3),35B,&36

Law: Constitution of Pakistan, 1973

Section: 199

[Central Excises Act (I of 1944)].......Ss 4(3), 35-B & 36---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Revision---Failure to advert to facts narrated in original order---Dispute was with regard to charging of excise duty on rooms booked in the hotel of the petitioner on discount or complementary basis---Petitioner filed revision against order under S.36 of the Central Excises Act, 1944---Revisional Authority disposed of three other petitions alongwith the present one and while so doing the Authority did not advert to the facts given in the original order---Validity---Where the Authority discussed and ruled upon the facts obtaining in other cases, such disposal of the revision filed by the petitioner by a reference was against law---Order passed by Revisional Authority and First Appellate Order were set aside---Revisional forum, meanwhile, having been substituted by Tribunal, High Court directed that the revision of the petitioner would be deemed as a pending appeal before the Tribunal for decision afresh---High Court further directed that in case record of the previous revision was not available, copy of the revision petition would be entertained by the Tribunal as appeal under S.35-B of the Central Excises Act, 1944---Constitutional petition was allowed accordingly. ORDER Through this Constitutional Petition, Messrs Pakistan Services (Pvt.) Limited, owners of Pearl Continental Hotel assail the orders recorded by respondents 2 to 4 respectively, the Additional Secretary (Member Judicial), the Collector Customs and the Deputy Collector, Central Excise and Salt Tax, Lahore. 2. The petitioner was served with a show cause notice alleging evasion of Central Excise Duty on the rooms booked on discount or complementary basis. In reply the petitioner claimed that no excise duty had been evaded inasmuch as it was duly paid on the rent actually received from different classes of customers. The charge of reduced rate was claimed on account of certain complaints of Customers. The Deputy Collector Sales Tax, however refused to accept the defence and found that there has been a contravention of the provisions of Central Excise Act as well as…

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