1984 CLC 1740
MESSRS DEWAN TEXTILE MILLS LIMITED, KARACHI
PAKISTAN THROUGH MINISTRY OF FINANCE AND 3 OTHERS
Per Naimuddin, J.(a) Constitution of Pakistan(1962), Fourth Sched.
Constitution of Pakistan(1973), Article. 77
—S. 3(4)–Constitution of Pakistan (1962), Fourth Sched., Entries Nos. 44 & 52–Words and phrases–Words “in lieu of”–Meaning–Entry No. 52 of Fourth Schedule to Constitution and S. 3 (4) of Act provided that tax and duty on production capacity of any plant might be imposed in lieu of duties of excise leviable in Entry No. 4–Pharse “in lieu of” held, synonymous with ‘instead of, ‘in place of’, in substitution of’.–[Words and phrases. [p. 1742]A
—S. 3 (1) (4) read with Notification dated 20th April 1973–Constitution of Pakistan (1962), Fourth Sched., Entries Nos. 44, 47, 48 & 49–Double taxation–Not permissible in law–Staple yarn produced on plant and machinery already subjected to capacity, duty, held, could not be further subjected to excise duty under S. 3 (1) of Act without first reducing production capacity of plant by with-drawing Notification by which production capacity duty was imposed. [p. 1742]B
—Art. 77–Central Excise and Salt Act (I of 1944), S. 41–Central Excise General Order (8 of 1968), para. 48–Tax to be levied by law as provided by Art. 77 of Constitution–Formula evolved by Central Board of Revenue, held, was for its own guidance and had no legal force. [pp, 1744, 1745]F & G