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DARYA KHAN versus CENTRAL BOARD OF REVENUE, ISLAMABAD


Central Excise and Salt Act 1944 Section 3C Section RO 569 (1) / 89, Constitution of Pakistan 6 of 1989 (1973), Amendment to Article 199 Constitution, Article 100, Schedule of hotel room rent on excise duty. 200 Rs. Every day the applicant lowered the rent rates, brought them to a level where they would be treated as strange and, on the basis of this, the claim for exemption from excise duty was directly taxed on excise duty. Was imposed by the person who served. Some of the Establishments (Establishments) that would act as agents of collecting and collecting such deposits in the public treasury had the proprietorship of obtaining a waiver clause which was clear and unambiguous. I was held, such waiver clause was sensitive to only one interpretation, waiver in question, if the amount received as room rent exceeds Rs 200 per day or received other charges besides There will not be Rs 200 liability excluding excise duty where a special provision was made to deal with a particular situation. C will exclude from the applicant who will receive excise duty from the applicant at the room rates. Illegible, outlawed and without legal authority was declared to be in the excuse range: the applicant was, thus, not liable to pay excise duty

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