SHAHTAJ SUGAR MILLS LTD. vs GOVERNMENT OF PAKISTAN through Secretary Finance S

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SHAHTAJ SUGAR MILLS LTD. VS GOVERNMENT OF PAKISTAN through Secretary Finance S. 3-a [as inserted by Finance act, 2007]---Constitution of Pakistan, art. 77---Special excise duty on goods, imposing of---Jurisdiction of Federal Government---Delegated powers---Principle---Doctrine of impermissible excessive legislative authority---applicability---Dispute was with regard to imposing of special excise duty on goods by Federal Government---Held, that legislature delegated essential legislative functions to Federal Government and had merely delegated ancillary and incidental functions to Federal Government---Legislature empowered Federal Government to determine goods for the purposes of collection of special excise duty---Provision of section 3a of Federal Excise act, 2005 did not delegate unfettered power in absence of standards set out by the Legislature prescribing intelligible guiding principles to be applied while exercising delegated authority---High Court based its reasoning on presumptions, rather on the apprehension, that the power vested in Federal Government could be abused---Such ground was in violation of the principles enunciated in the context of striking down a law promulgated by the Legislature---Legislature did not abdicate its essential legislative functions, rather, incidental and ancillary functions were delegated to Federal Government---Doctrine of impermissible excessive legislative authority was not attracted---Supreme Court set aside order passed by High Court whereby provision of section 3a of Federal Excise act, 2005 was wrongly struck down---Claimants/taxpayers were not entitled to refund if the authority had failed to discharge onus that burden of duty was not transferred to consumer---High Court was not justified nor competent to order refund of special excise duty collected under section 3a of Federal Excise act, 2005, despite having struck down the provision---Even in such eventuality the only remedy available to claimants was to have filed an application for refund under the Federal Excise act, 2005---appeal was allowed.

SHAHTAJ SUGAR MILLS LTD. vs GOVERNMENT OF PAKISTAN through Secretary Finance S — 2024 SCMR 1656 SUPREME-COURT

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