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HUMAYUN LTD. versus PAKISTAN


Section 3 Central Excise Rules, 1944, R, 96 W Constitution of Pakistan (1973), Article 185 (3) Exemption duty and imposition of fines are exempt from issuing notice to the appellants in a constitutional petition before the High Court that They are exempt. The excise duty paid for the services provided by the installation was not less than a certain amount until the Income Tax Officer provided by the Income Tax Officer after the specified year after the year of the Income Tax Estimation. This kind of diagnosis was made by him. The Income Tax Officer could not be charged any tax on the specified date, the period before that date. The leave of appeal was granted to examine the same dispute which was taken by the appellant before the High Court.

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