PUNJAB BEVERAGES COMPANY (PVT.) LTD. versus PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, ECONOMIC AFFAIRS
Sections 6 (3) and 6 (1) Section RO 650 (I) / 2005 Directive 1 7 2005 Constitution of Pakistan, Article 199 Constitutional application Under section 6 (3), the adjustment of duty structure variations by the Federal Board of Revenue ? ) The discretionary exercise of the conditional company, the Federal Excise Act, 2005, subject to the discretion of the Executive Company Petitioner, claiming that under a notification issued by the Federal Board of Revenue, section 6 (3) of the Federal Excise Act 2005 Discretion has been used under this Agreement; in all cases it did not allow adjustment of duty on concentration, which would have the effect that the concentration used by the applicant was paid by the applicant. Volley duty can no longer be deducted at the point of sale, thus excluding the entire burden of excise duty. Input and generated goods were transferred to the applicant at the time of production. That Section 6 (1) of the Federal Excise Act, 2005 granted the applicant a legitimate legal right to reduce excise duty, which cannot be redeemed by section 6 (3) of the Act, and section 6 (3) of the Act ) Therefore, the above constitution is contradicted because the Federal Board of Revenue was not able to exercise legislative authority. Legitimate legislation was the exclusive domain of the legislature and even the legislature could not delegate this authority to the executive, but the legislature did not have the authority or domain. Ensure the implementation of the legislative intent at the grassroots, which in the present case, was the domain of the Executive Legislature, fulfilled its duty by the Declaration of the Federal Excise Act, 2005, which laid down the guiding principles and principles. Act I
