MESSRS MOLASSES EXPORT CO. (PVT.) LTD. versus RAZA MUHAMMAD KHAN AND OTHERS
Preacher's Constitution of Pakistan (1973), Article 185 (3) Rules of the Supreme Court, 1980, A XIII, R 1 Recovery of excise tax on goods exported from the country demands the return of such tax from the District Council Contractor. Because such goods were exempt from the post of Exit Tax, the High Court accepted the contractor's constitutional request and declared such a demand illegal because the taxpayer believed such contractor to be The demand for a return was legal. That the constitutional petition was not enforceable in view of the availability of arbitration clauses and the appeal of the contractor under the law. That the High Court had earlier dismissed a similar constitutional petition filed against the District Council on the basis of the availability of arbitration clause and appeal remedy against the District Council.
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