Law: Customs Act, 1969

Section: 33

Law: Contract Act, 1872

Section: 72

Law: Central Excise Rules, 1944

Section: 11

Law: Sales Tax Act, 1990

Section: 66

(Central Excise Rules, 1944)].......R 11---Contract Act (IX of 1872), S. 72-Customs Act (IV of 1969), S.33---Sales Tax Act (VII of 1990), S.66---Excise duty, tax, charges deposited by the taxpayer by mistake, error under coercion, or misconstruction, can be refunded to him---Period for refund of claim of deposit of the duty or other taxes or charges, having been provided, which would be reckoned from the date of deposit of said duty or charge. Colony Thal Textile Mills Ltd. v. Assistant Collector, Central Excise and Land Customs, Faisalabad and another PLD 1980 Lah.377 ref. (b) Central Excise Rules, 1944--- ----R. 11---Constitution of Pakistan (1973), Art.185(3)---Levy of Regulatory Excise Duty on manufacture of sugar---Manufacturer by depositing the Regulatory Duty without challenging the levy of the duty or any protest and not claiming the refund within one year, was estopped to agitate the claim after six years, and the principle of laches and waiver would also come into play against the manufacturer---Principles. Income Tax Officer, Central Circle II, Karachi and another v. Cement Agencies Ltd. PLD 1969 SC 322; Octavius Steel and Company Ltd. v. The Commissioner of Income Tax, Dacca PLD 1960 SC 371; Mst. Attiyya Bibi Khan and others v. Federation of Pakistan 2001 SCMR 1161 and Commissioner of Income Tax v. Shahnawaz Ltd. and others 1993 SCMR 73 fol. Central Board of Revenue and others v. Colony Thal Textile Mills Ltd. 1981 SCMR 303 and Messrs Pfizer Laboratories .Ltd. v. Federation of Pakistan PLD 19998 SC 64 distinguished. ORDER MUHAMMAD AKHTAR SHABBIR, J.--- This petition for leave to appeal is directed against the judgment of the Lahore High Court, Lahore, dated 12-2-2004 passed by a learned single Judge of the Lahore High Court, Lahore in Writ Petition No.1283 of 1989. 2. The facts giving rise to the filing of the present petition are to the effect that the petitioner, a limited company is engaged in manufacturing of sugar on which it paid Central Excise Duty from time to time. The Federal Government imposed Regulatory Excise Duty on 12-4-1975 w.e.f. 7-4-1975 at the rate of Rs.16.60% per cwt on clearance of sugar. The case of the petitioner is that the…

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