CHAUDHRY SUGAR MILLS LTD. versus GOVERNMENT OF PUNJAB
Section 3A Notice Section R No. 655 (I) / 07, Dated 29 6 2007 General Order No. 3, Dated 30 7 2007 General Clause Act (X of 1897), Section 22 Constitution of Pakistan, Amendment Ordinance for Article 73 (XII of 1973) ), The complaint regarding the additional limitation of Section 3 Appellants was that the authorities could not impose special excise duty on which the validity of the notification issued on the day the money bill was passed was legally legislated. But such a case would not be implemented. According to the terms of article Article (73 (1) of the Constitution), the finance bill was a mini-bill that contained the annual budget statement for this year; therefore, the finance bill, adopted in 2007, was a legitimate legislation. Which may be similar to the Act passed for the purposes of Section 22 of the General Clause Act, 1897, the Word Additional did not change nor did the role of the levy imposed under section 3A of the Federal Excise Act, 2005 The tax imposed on the so-called special excise duty made it clear that the federal government could legally impose the federal legislative list. Whether it was extra or special, Levy remained the same, meaning the High Court's Excise Duty Bench refused to interfere with the decision. The intra-court appeal was dismissed by a single High Court judge.
Related judgments — Lahore High Court Lahore, 2012
