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NORTHERN BOTTLING (PVT.) LTD. versus FEDERATION OF PAKISTAN THROUGH SECRETARY


R6 (1) [As amended under notification R-140 (I) / 2014, Dated 28 2 2014] Constitution Pakistan, Article 199 Constitution Petition introduced in R6 (1) of the Amendment to the Effect Petitioner Company The amended Federal Excise Duty and Sales Tax for Productivity (Eroded Water) Rules, 2013, which will have the preceding effect, will have the potential to affect accuracy and cannot be applied with disappointment for reasons: first Provided that Section R140 does not expressly provide for the amendment to be made. Rule of pre-emption; Secondly, subordinate legislation cannot operate in accordance with prejudice unless the parent law gives it the power to do so, and third, that a law has already been filed in favor of a person Rights cannot be stripped of the subordinate legislative amendment presented in Federal KR 6 (1). Excise Duty and Sales Tax for Production Capacity (Eroded Water) Rules, 2013, whereby the total adjustment of the Federal Excise Duty and Sales Tax is provided in the Federal R4 of the Sales Tax Act 1990 and the Federal Excise Duty Act, 2005 Was gone Excise Duty and Sales Tax for Productivity (Eroded Water) Rules, 2013, will take legal effect from 28 2 2014, under which circumstances a petition is allowed

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