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COMMISSIONER INLAND REVENUE vs HUNZA SUGAR MILLS S — 2026 PTD 347 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PTD 347 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE vs HUNZA SUGAR MILLS S
Subject matter
Tax & Customs
Provisions referred to
S. 3; S. 3---I; Law Reforms Ordinance (XII of 1972); 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

COMMISSIONER INLAND REVENUE VS HUNZA SUGAR MILLS S.3(4)---Notification SRO No.77(I) of 2013 dated 07-02-2013---Law Reforms Ordinance (XII of 1972), S.3---Intra Court Appeal---Notification, vires of---Levy and collection of duties--- Authorities were aggrieved of judgment passed by Judge in Chambers of High Court declaring sub-clause (d) of Notification SRO No.77(I) of 2013 dated 07-02-2013 illegal and not in consonance with decision of Economic Coordination Committee. Validity--- Power under S.3(4) of Federal Excise Act, 2005 was executive and fiscal in nature and was exclusively conferred upon the Board with approval of Federal Minister In-charge. Provision empowered the Board, not subordinate officers, to issue notifications concerning levy, exemption or modification of excise duties. No policy-making authority was delegated under S.3(4) of Federal Excise Act, 2005 to Commissioner Inland Revenue. No express authorization was granted to Commissioner Inland Revenue to challenge judgment passed by Judge in Chambers of High Court, nor any sanction was obtained from competent authority. Notification SRO No.77(I) of 2013 dated 07-02-2013 was issued to enhance and facilitate export of sugar in accordance with policy approved by Economic Coordination Committee (ECC) of Cabinet. Reliance placed on SRO No.767(I)/2009 dated 04-09-2009 was misplaced and legally untenable. Judge in Chambers of High Court rightly set aside sub-clause (d) of SRO No.77(I) of 2013 as being beyond powers conferred under S.3(4) of Federal Excise Act, 2005. Division Bench declined interference as appeal was not filed by competent authority and was not maintainable. Intra Court Appeal was dismissed.

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