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ATLAS BATTERY LTD KARACHI versus SUPERINTENDENT CENTRAL EXCISE AND LAND CUSTOMS


Sections 3 (1) and 4 (1) of section 4 (2) express the determination of the construction of retail price rules.
P L D 1979 Karachi 545

Before I. Mahmud and Muhammad Zahoorul Haq, JJ

ATLAS BATTERY LTD., KARACHI‑Petitioner

versus

SUPERINTENDENT, CENTRAL EXCISE AND LAND CUSTOMS AND 3 OTHERS‑Respondents

Constitutional Petition No. 622 of 1975, decided on 26th November 1978.

Central Excises and Salt Act (I of 1944)‑‑

‑‑ Ss. 3(1) & 4(1) ‑Expression "retail price" in S. 4(2)‑Construction --Interpretation of statutes‑Taxing statute‑Two equally reasonable constructions possible‑Construction favourable to subject to be pre ferred.‑[Interpretation of statutes‑Words and phrases].

Union of India v. Delhi Cloth & General Mills Co. Ltd. A I R 1963 S C 791 ; In re : C. P. Motor Spirit Act A I R 1939 F C 1 and A. K. Boy and another v. Voltas Ltd. A I R 1973 S C 225 not relevant.

Commissioner of Income‑tax, East Pakistan v. Messrs Hossen Kassam Dada, Karachi P L D 1961 S C 375 ref.

Mansoor Ahmed Khan for Petitioner.

Shan Jamil Alam, Deputy Attorney‑General for Respondents.

Dates of hearing : 17th and 18th September 1978.

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