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ALNOOR SUGAR MILLS LTD. versus ISLAMIC REPUBLIC OF PAKISTAN


Excise Duty for Productive Capacity (Sugar) Rules 1972 R 5 Notification No. SRO 913 (1) / 75 Dated 21 8 1975 Constitution of Pakistan (1973), Article 199 Fines, Petitioner Mill's Production Capacity Estimate in Refund of Customs Department 22 , 800 tonnes per annum The Assisi was also responsible for the payment of surplus amount at the specified rates under rate 5 (3) listed under Rule 5 (3), which was replaced by notification dated 218 1975. Was a provision under which the newly set up sub-rules (3) and (4) challenged the applicant to pay the fine, instead of declaring the additional duty and The request for a refund, which was paid as a Central Collector, was proposed to the Central Board of Revenue for a refund but was not recommended. Accepted by the Central Board of Revenue, although there was no valid reason for the Central Board of Revenue, the issue of refusing a penalty refund recommendation was forwarded to the Board of Remand. Income tax with instructions to cancel the recommendation in accordance with the law

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