Law: Sales Tax Act, 1990

Section: 66

Law: Central Excise Act, (I of 1944)

Section: 11

Law: Constitution of Pakistan, 1973

Section: 199

(a) Central Excise Rules, 1944----S. 11---Sales Tax Act (VII of 1990), S. 66---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Claim for refund on basis of principle settled in a subsequent of Supreme Court, whereto petitioner was not party---Authority rejected such claim for having been made after statutory period of one year---Validity---Petitioner had paid duty in accordance with. law at relevant time without any objection---Had there been any objection on his part, petitioner would have agitated same, whereupon process of raising of demand on recording of assessment order would have started---Principle settled in such of Supreme Court would not be available to petitioner for not being party thereto---Matter of petitioner had matured into a past and closed transaction after expiry of statutory period to make application for refund---Inadvertence, error or misconstruction contemplated in R.11 of Central Excise Rules, 1944 and S.66 of Sales Tax Act, 1990 referred to inadvertence, error or misconstruction on the part of either taxpayer, or Revenue existing on date of issuance of notice or actual demand--­Petitioner had made payment through an order-in-original---Findings of Supreme Court recorded subsequently in similar facts could not be made a reason or a basis to allege existence of inadvertence, error or misconstruction on the part of any of the parties at relevant time---Such of Supreme Court would be operative from date of announcement and would have no retroactive legal implication---High. Court dismissed Constitutional petition. Colony Thal Textile Mills Ltd. v. Assistant Collector Central Excise and Land Customs, Faisalabad and another PLD 1980 Lah. 377; C.B.R. and others v. Colony Thal Textile Mills Ltd. 1981 SCMR 303; Messrs Pfizer Laboratories Ltd. v: Federation of Pakistan and others PLD 1998 SC 64; Kohinoor Industries Ltd. Faisalabad v. Government of Pakistan through Secretary, Ministry of Finance, Islamabad and others 1994 CLC 994; Rapidur (India) Ltd. v. Union of India and others 1987 (27) ELT 222; Azizuddin Industries Ltd. v. Collector of Central Excise and Land Customs PLD 1967 Dacca 58; R.R. Textile Mills Ltd. v.…

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