NEW MOHMAND STEEL MILLS vs GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad Sixth Schedule, entry No — 2022 PTD 254 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PTD 254 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: NEW MOHMAND STEEL MILLS vs GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad Sixth Schedule, entry No
Subject matter: Criminal
Provisions referred to: Federal Excise Act (VII of 2005); Finance Act; Federal Excise Act; Sales Tax 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

NEW MOHMAND STEEL MILLS VS GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad Sixth Schedule, entry No. 153--- Federal Excise Act (VII of 2005), First Schedule, Table 1, entry No. 58 [as inserted through Finance Act, 2019]---Constitution of Pakistan, Art.199---Constitutional petition---Amendment, vires of---Doctrine of "Reading Down"---Applicability---Petitioners were running their industrial units in erstwhile Federally Administered Tribal Area and had been included in the province of Khyber Pakhtunkhwa---Petitioners assailed vires of entry No. 58 of Table 1 of First Schedule to Federal Excise Act, 2005 and entry No. 153 of Sixth Schedule to Sales Tax Act, 1990, whereby exemption of duties were denied to them---Validity---Petitioners could not establish that levy in question was running contrary to any provision of the Constitution---High Court declined to apply doctrine of "Reading Down", as legislation in question was not inconsistent with any other legislation and was not producing any absurd or illogical consequences---Federal Legislature had powers for enacting impugned legislation under respective entries to the Federal Legislative List annexed to Fourth Schedule to the Constitution---High Court declined to interfere in the amendment in question---Constitutional petition was dismissed, in circumstances. Head NotesCase Description

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