Law: Punjab Sugar Factories Control Rules, 1950

Section: 2,2(h),8

(a) West Pakistan Sugar Factories Control Act (XXII of 1950)-- Ss. 2(h) & 8 Notification S.R:O. No.545(I)/94, dated 9-6-¬1996 Exemption from excise duty Benefit of Notification S.R.O. No.545(I)/94, dated 9 6 1996 Condition was added to grant of exemption at a point of time when sugar mills had already produced the excess stocks acting on the basis of average production for the three previous years set down in S.R.O. No.545(I)/94, dated 9 6 1996 Effect Where it was impossible for the mills to meet with requirement of Notification at, the point of time when the same was issued for all practical purposes it was withdrawal of exemption. Messrs Army Welfare Sugar Mills Ltd. v. Federation of Pakistan 1992 SCMR 1652 distinguished. (b) West Pakistan Sugar Factories Control Act (XXII of 1950) S. 8 Crushing season of sugarcane Duration determination of Occupier of a sugar factory under the provisions of S.8 of the West Pakistan Sugar Factories Control Act, 1950, has to start crushing by a date not later than 30th November each year Crushing season under the provisions of the West Pakistan Sugar Factories Control Act. 1950, is of 9 months and consequently of as many days as there are in the said 9 months Day of commencement of the crushing season can either be 1st October but not later than 30th November while concluding date is 30th June. (c) West Pakistan Sugar Factories Control Act (XXII of 1950) Ss. 2(h) & 8 Notification S.R.O. No. 505(I)/90, dated 7 6 1990 Notification S.R.O. No. 545(I)/94, dated 9 6¬1996 Pakistan Sugar Journal, Vol. V 2 Constitution of Pakistan (1973), Art. 199 Constitutional petition ¬Exemption from excise duty Benefit of Notification S.R.O. No.545(I)/94, dated 9 6 1996 Crushing season ¬Determination Contention of mill owners was that the commencement of crushing season for sugar factories was to be adjusted dependent upon the available quantity of the cane Validity Contention was repelled inasmuch as the proviso in Notification S.R.O. No.505(I)/90, dated 7 6 1990 did not refer to the working of the factory with reference to the crushing operation rather it stated that the factory must have been working for the full crushing season that was…

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