DIAMOND INDUSTRIES (PVT.) LTD. versus GOVERNMENT OF PAKISTAN
Section 31 Constitution of Pakistan (1973), exemption for payment of Arts 73 and 199 customs duties, sales tax on machinery, sales tax on raw materials, and raw materials and components provided in certain area section no. R511 (1) / 89 , With effect from withdrawal of notification dated 3 6 1989, the petitioners, having invested huge sums based on the privileges provided by the notification, had set up industry in a particular area, they had the rights, and on the basis of the promised vacancy. Well, that was the case. Locus discipline and reasonable expectation but in the presence of Section 31A, Customs Act, 1969, which was entered into December 26, 1988, the promises of the federal government and the provincial government will not be legally binding to the federal government which Had the option and authority to withdraw. And eliminate tax exemption notifications, etc. However, the court has hoped that the government will, in view of its promise, waive its discretion for some industries (after considering the overall situation of different industries). ) And if some other industries can withhold the import duty on raw materials that are not found to be in the larger national interest, then the court will grant relief. To the applicant at the discretion of the Federal Government in the circumstances
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