PROVINCE OF SINDH VS CRESCENT BOARD LIMITED, KARACHI, 2007 PTD-SUPREME-COURT 2345 (2005)

(On appeal from order of the Sindh High Court, Karachi, dated 25-8-2004 passed in C.P. No.D-1197 of 1991).

Central Excise Act (I of 1944)---

----S. 3 & Sched.---Constitution of Pakistan (1973), Art.185(3)---Levy of excise duty on "Methanol"---Rule of consistency---Question involved in the petition related to the levy of excise duty on "Methatol" which had been declared to be liquor within the meaning of the term used in Abkari Act, 1878---Additional Advocate General had pointed out that question involved in the petition was almost the same as involved in other identical petitions in which leave to appeal had been granted by the Supreme Court---Said submission, was controverted by the other side with slight distinction in the nature of duty---Leave to appeal was granted on rule of consistency.

Dr. Qazi Khalid Ali Additional Advocate General, Sindh and Akhlaq Ahmad Siddiqui, Advocate-on-Record for Petitioners.

Nemo for Respondent.

ORDER

RANA BHAGWANDAS, J.---This petition is directed against order of Division Bench of the Sindh High Court, dated 25-8-2004, allowing respondent's writ petition following the law laid down in the judgment of Division Bench of the High Court delivered in C.P. No.1296 of 1990 decided on 24-11-1993.

2. Question involved in this petition relates to the levy of excise duty on Methanol, which has been declared to be liquor within the meaning of the term used in Abkari, Act, 1878 by a Notification of the Government of Sindh, dated 14-2-2002.

3. Learned Additional Advocate-General points out that the question involved in this petition is almost the same as involved in C.P.L.A. Nos. 266-K and 267-K of 2003, in which leave to appeal has been granted by this Court vide order, dated 12-6-2003.

4. The submission made is controverted by the other side, with slight distinction in the nature of duty. However, following the rule of consistency, we are inclined to grant leave to appeal in this petition as well with the direction that the office shall take steps for clubbing this appeal with the, earlier set of appeals and also list them for hearing at an early date as directed in the earlier leave grant order. Order accordingly.

H.B.T./P-10/SCLeave granted.