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Civil Petitions Nos. K‑274 to K‑279 and K‑284 of 1982, decided on 10th November, 1982.

‑‑‑Art. 185(3) read with Constitution of Pakistan (1962), Third Sched., Entry 43 (b) and Central Excises arid Salt Act (1 of 1944), S. 3(i) Excise duty on alcoholic liquor‑Leave to appeal‑‑Granted to consider whether duty levied under S. 3(1) of Act on excisable services was in relation to alcoholic liquor which could not be levied for constitu tional bar and whether levy of duty on services by hotel, restaurant or bar was constitutionally not permissible.

Khalid Anwar, Advocate Supreme Court with S. M. Abbas, Advocate‑on -Record for Petitioner (in C. P. K‑274 to 277 of 1982).

Faizan‑ul‑Haq, Advocate‑on‑Record for Petitioner (in C. P. Nos. K‑278, K‑279 and K‑284/82).

Nemo for Respondents.

Date of hearing : 10th November, 1982.

Learned counsel for the petitioners submit that the excise duty levied under section 3(1) of the Central Excises and Salt Act, 1944 in relation to excisable services provided or rendered in rela tion to alcoholic liquor is in its pith and substance, a duty on "alcoholic liquor" and cannot, therefore, be levied due to the bar contained under Entry 43 (b) of the Third Schedule of the 1962 Constitution. '

Learned counsel further submitted that even otherwise levy of duty on services by hotel, restaurant and bar, as an excise duty, is constitutionally not permissible.

These and other questions raised by the learned counsel are of general public importance and deserve an authoritative decision of this Court.

Leave is granted and the petitions are allowed. Security Rs. 2,500 in each case. Appeals will be heard on the present record. It is, however, open to the parties to file additional documents, if any.

Notice of Miscellaneous Petitions for grant of interim relief to issue to the Deputy Attorney‑General for a date in office.

Leave granted.

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