PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

TAJ RE-ROLLING AND STEEL MILLS (PVT.) LTD. vs GOVERNMENT OF PAKISTAN S — 2022 PTD 171 PESHAWAR-HIGH-COURT

Case information

Citation
2022 PTD 171 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2022
Reporter
PTD
Parties
TAJ RE-ROLLING AND STEEL MILLS (PVT.) LTD. vs GOVERNMENT OF PAKISTAN S
Subject matter
Tax & Customs
Provisions referred to
S. 13; S. 7; Sales Tax Act; Federal Excise Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

TAJ RE-ROLLING AND STEEL MILLS (PVT.) LTD. VS GOVERNMENT OF PAKISTAN S.13(1), (2), (6) & Sixth Schedule, item No.152--- Constitution of Pakistan, Art. 199---Constitutional petition---Tax exemption---Reading down, doctrine of---Applicability---Petitioners were having their industrial concerns in ex-Federally Administered Tribal Areas and ex-Provincially Administered Tribal Areas, who were aggrieved of item No.152 in Sixth Schedule to Sales Tax Act, 1990--- Plea raised by petitioners was that levy in question was confiscatory---Validity---Schedule was part of the statute and the Legislature had retained powers to amend or repeal any provision of statute including the Schedule---Making changes in Schedule was fully within competence of the Legislature to which no objection could be raised---Provision of S.13(6) of Sales Tax Act, 1990, provided that powers utilized by Federal Government under S.13(1) or (2) of Sales Tax Act, 1990, was subject to Parliamentary oversight--- Parliament could not be held divested of the powers to make changes in the Schedule---Levy in question was not confiscatory as the same had already been adjustable against Federal Excise Duty and it was not creating any additional burden on the petitioners---Law providing for exception was neither violative of any provision of the Constitution nor was inconsistent with any other law---No absurdity or illogical consequences were likely to flow from operation of the law, as it had been fitting in interchangeable regime provided in S.7 of Federal Excise Act, 2005---High Court declined to interfere in the matter as essential conditions provided for employing doctrine of reading down was not forthcoming--- Constitutional petition was dismissed, in circumstances. Head NotesCase Description

Other judgments reported in 2022 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English