Law: General Clauses Act, 1897

Section: 24

(a) General Clauses Act (X of 1897)---S. 24-A---Order/direction lacking reasons---Right of affectee---Public functionaries are obliged to pass order with reasons after applying independent mind---Order or direction of Authority would reflect reasons for its making or issuance ---Affectee may demand necessary reasons, in case those are lacking. Zain Yar Khan v. The Chief Engineer, C.R.B.C. WAPDA, D.I. Khan and another 1998 SCMR 2419 ref. (b) Customs Act (IV of 1969)--- ----S. 33---General Clauses Act (X of 1897), S. 24-A--Constitution of Pakistan (1973), Art. 199---Cpnstitutional petition---Claim for refund of freight charged on imported vans---Assistant Collector refused such claim---Collector (Appeals) dismissed a petitioner's appeal as time-barred---Validity---Petitioner on 20-7-1988 had received order of Assistant Collector dated 26-6-1988 and had filed appeal within one month---Collector (Appeals) without applying his independent mind had decided appeal, which was not time-barred---Order of Collector (Appeals) did not contain reasons, who had, non-suited petitioner by simply reproducing notification---High Court accepted Constitutional petition, set aside impugned order and remanded the case to Collector (Appeals) for its decision in accordance with law as the matter was of technical nature. Concise Oxford Dictionary; Chamber's Twentieth Century Dictionary; Webster's Unabridged Dictionary; Nazir Ahmad v. Pakistan and 11 others PLD 1976 SC 453; Messrs Muhammad Anwar Muhammad Iqbal Brothers Ltd. v. Collector of Customs and 3 others PLD 1976 Kar. 253; Collector of Customs, Customs House, Lahore and others v. Messrs S.M. Ahmad & Company (Private) Ltd. 1999 SCMR 138; Rehmat Ali v: Messrs Benares Silk Industries and others PLD 1967 Dacca 113; Union Bank Ltd. v. Federation of Pakistan (1987 Tax (High Court; Lahore); Prime Commercial Bank and others v. Assistant Commissioner of Income-tax 1997 PTD 605; Messrs M.Y. Electronics Industries (Pvt.) Ltd. v. Government of Pakistan through Secretary Finance, Islamabad and others 1988 SCMR 1404 and Dada Soap's case PLD 1984 Kar. 302 ref. JUDGMENT Brief facts out of which present writ petition arises are that the…

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