SAADI CEMENT LIMITED and anothers vs FEDERATION OF PAKISTAN and others
This matter comes before the Supreme Court of Pakistan upon a petition filed by Saadi Cement Limited and another against the Federation of Pakistan and others, seeking leave to appeal concerning fiscal levies and demands raised by authorities. The core legal questions involve whether amendments can be made to a fiscal law through a money bill without placing it before the Senate and the scope and effect thereof, and whether certain demands raised fall beyond the scope of Section 31-A of the Customs Act, 1969, by invoking the doctrine of legitimate expectations. The Court held that these questions are identical to those pending in other matters, notably reported as 1994 SCMR 2123, which require authoritative consideration. Consequently, the Supreme Court granted leave to appeal to examine these substantial questions of law and directed that the petitions be fixed alongside identical matters, while ordering the continuation of interim relief already granted.
- Can an amendment be made in a fiscal law through a money bill without placing it before the Senate, and what is the scope and effect of such a money bill?
- Whether demands raised from petitioners fall beyond the scope of section 31-A of the Customs Act, 1969, by invoking the doctrine of legitimate expectations?
- Section 31-A, Customs Act 1969
ORDER
' MUNAWAR AHMED MIRZA, J.---Mr. Muhammad Akram Sheikh, Senior Advocate Supreme Court, for the petitioners, strenuously urged that this Court has already granted leave for authoritative consideration of substantial legal questions arising from several petitions which are still pending, including the case reported as 1994 SCM R 2123 (M/s M.Y. Electronics Industries (Pvt.) Ltd., and others v. Government of Pakistan (Ministry of Finance), Islamabad. Perusal of record and aforequoted judgment reveals that inter alia following two important legal points, which are identical in present case are directly subject matter of examination by this Court:--
(i) Can amendment be made in fiscal law, of money bill without placing it before Senate and what would be scope and effect of such money bill?
(ii) Whether demands raised from the petitioners falls beyond the scope of section 31-A of the Customs Act, 1969, by invoking doctrine of legitimate expectations?
2. We, therefore, grant leave, and direct that these petitions be fixed alongwith identical matters.
Interim relief already granted shall, however, continue. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.