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CENTRAL BOARD OF REVENUE, ISLAMABAD versus UNITED SUGAR MILLS LTD. RAHIMYAR KHAN


Respondents (Sugar Mill) paid duty on their productive capacity on section 3 (4) of the Central Excise and Salt Act 1944 and 37 Constitution of Pakistan (1973), Article 185 (3) on the legality of production and the realization of revenue. Has chosen to do. According to the report, the committee to fix the respondent's (sugar mill) production capacity 30,400 tonnes annually in 1973, resulted in the High Court in its constitutional petition, however, by a committee constituted by the Central Board of Revenue. It also said that the production capacity of the production is 22,800 tonnes. Based on the aforementioned committee's decision, the capacity of the defendants was set at 22,800 tonnes per year, allowing the appeal to consider the accuracy of the High Court decision in the battle of petitions raised by the applicants. The decision was given that he said that the committee was not relevant because the formation of such committee was not considered by the relevant law and the production capacity of the mill was PR as it was apparently acknowledged by the respondent (mill) as The government had already decided that 30,400 tonnes of High Court order will remain suspended at the time of appeal.

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