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MESSRS PARKS PAKISTAN (PVT.) LTD versus D.G., EXCISE AND TAXATION, LAHORE


, Section 3A [such as the Punjab Finance Act (VII of 1992) and thereafter the Punjab Finance Ordinance (III of 2000], 3 (1) and 2 (d) Constitution of Pakistan (1973), Article 185 (3). The petitioner, dismissed by the contention, was because the High Court had ruled in the affidavit that recreational duty was being levied from the applicant under Section 3A contained in the original Act through the Punjab Finance Act 1992, hence the above After cancellation of Section 3A, no recreational duty can be legally obtained against the applicant and consequently the same may be charged under the Act. It was inconsistent with the previous findings that it was a question of interpretation of section 2 of the Act under section 2 (1), d) and 3 (1) of the West Pakistan Entertainment Duty Act, 1958, by the Punjab Finance Act 1992 Section 3A was included and the legal consequence of exempting it through the Punjab Finance Ordinance 2000 and the notification of the province was presented to the state in 1995 by advice which was undoubtedly a question of public importance law and public importance. The Supreme Court granted leave to appeal to consider this question of law, while the restitution of the arrears was ordered to be stayed while Receipts of entertainment money were also not prevented; both sides were directed to maintain retrieval account of which appropriate orders were approved by the Supreme Court when the appeal was finalized.

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