| Citation(s) |
|---|
| 2007 SLG 2535 2007 SLD 2535 = 2007 PLD 133 |
Supreme Court of Pakistan
Civil Appeals Nos. 2296 to 2412, 2707-2717 of 2001, 516, 934of 2002, 1087-1091 of 2004, 2254-2403, 2410-2423, 2433--2436of 2005, decision dated: 22-02-2006. dates of hearing: 20th,21st and 22-02-2006
IFTIKHAR MUHAMMAD CHAUDHRY, C.J., FAQIR MUHAMMAD KHOKHAR AND MIAN SHAKIRULLAH, JAN, JJ
Khalid Anwar, Senior Advocate Supreme Court with M.A. Zaidi and M.S. Khattak, Advocates-on-Record for
Respondents (in C. As. Nes.2312, 2317, 2321, 2355, 2356, 2359, 2373, 2375, 2376, 2383, 2402 and 2406 of 2001).Syed Ali Zafar, Advocate Supreme Court fo
Civil Appeals Nos. 2296 to 2412, 2707-2717 of 2001, 516, 934of 2002, 1087-1091 of 2004, 2254-2403, 2410-2423, 2433--2436of 2005, decision dated: 22-02-2006. dates of hearing: 20th,21st and 22-02-2006
IFTIKHAR MUHAMMAD CHAUDHRY, C.J., FAQIR MUHAMMAD KHOKHAR AND MIAN SHAKIRULLAH, JAN, JJ
Khalid Anwar, Senior Advocate Supreme Court with M.A. Zaidi and M.S. Khattak, Advocates-on-Record for
Respondents (in C. As. Nes.2312, 2317, 2321, 2355, 2356, 2359, 2373, 2375, 2376, 2383, 2402 and 2406 of 2001).Syed Ali Zafar, Advocate Supreme Court fo
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and othersVsHaji MUHAMMAD SADIQ and othersCivil Appeals Nos.27072717 of 2001INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN VsFEDERATION OF PAKISTAN through Secretary, Ministry of Finance a
Law: Central Excise Act, (I of 1944)
Section: 2,2(20),3,3C(1)(b),4(3),7(1),FirstSched
Law: Constitution of Pakistan, 1973
Section: 144,163,FourthSched
(a) Central Excise Act (I of 1944)-----Ss. 2(20), 3 & First Sched. Part-II, Item 14.14---ExcisableServices---History stated.(b) Central Excise Act (I of 1944)----Ss. 2(20), 3, 3-C(1)(b), 4(3), 7(1) & First Sched. Part-II, Item 14.14 [as inserted by S.5 of Finance Act (XII of 1991) and then replaced with Item No.9813.0000 by Finance Act (XII of 1994)]---Constitution of Pakistan (1973), Arts, 144, 163 & Fourth Sched.---Levy of excise duty on services provided or rendered to its customers by Institutions named in Item 14.14 of Part-II of First Sched. of Central Excise Act, 1944---Validity---Legislature was competent to levy excise duty on excisable services by inserting Item 14.14 in First Sched. of Central Excise Act, 1944---Such Item was part of the Central Excise Act, 1944 for purposes of charging duty on services in respect of advances made to any person---First Sched. was appended with Central Excise Act, 1944 to cater requirement of S.3 thereof being a charging section---Constitutionality of such Item, thus, could not be testified on touchstone of S.3 of Central Excise Act, 1944 for being constitutional---In case of irreconcilable inconsistency between such Item and S,3 of Central Excise Act, 1944, such Item would yield to section 3 thereof---Legal nexus between such Item and S.3 of the Act, existed for both being part of a statute---Word "services" used in plural sense in Column II of such Item would cover all services provided to its customers by Institutions named therein---Criteria or measure to calculate duty provided in Column II of such Item was neither vague nor ambiguous---Excise duty would be calculated on the volume of loan/advance at the rate specified in Column III of such Item---Such Institutions would have a recurring cause of action for purpose of effecting recovery of excise duty on services being provided on monthly basis on volume of advance/loan, which would be calculated on last working day of each calendar month---Expressions/ words used in S. 2(20) of Central Excise Act, 1944 and such item would be interpreted keeping in view their popular meanings---Words "facilities", "loans", "utilities" and "advances" would be…