Law: Constitution of Pakistan, 1962

Section: 98

Law: Sales Tax Act, (III of 1951)

Section: 28

Constitution of Pakistan, 1962-Article 98-Provisional Constitution Order 1969-Writ-Adequate remedy provided in the Sales-tax Act, 1951- Jurisdiction of assessing officer not disputed-Writ jurisdiction of the High Court-Whether can be invoked on ground of question of low arising our of impugned order-Held no The assessee, a partnership firm, was owning an "Ara Machine" and was engaged in the production of casings, battons and round blocks for domestic electric wiring. The Sales-tax Officer made assessments estimating the sales and applying thereto profit rate of 20 per cent. The Appellate Assistant Commissioner on appeal by the assessee, allowed certain relief. On further appeal by the department the Appellate Tribunal set aside the appeals holding that the Appellate Assistant Commissioner had committed an error of law accepting the appeals. Against this decision the assessee tiled writ petition in the High Court under the Constitution of Pakistan, 1962, read with the Provisional Constitution Order, 1969, praying that the order of the Tribunal may be declared to be without lawful authority and that the order passed by the Appellate Assistant Commissioner be given effect to with an injunction relief that the petitioner was not liable to pay any sales-tax for the period in question. Dismissing the petition ; Held, that the remedy provided under Article 98 is a discretionary remedy and where an aggrieved person has an adequate relief elsewhere, there is a bar for the High Court to entertain a petition. The Sales-tax Act not only provided an adequate remedy against the order of the Appellate Tribunal but contains a complete and effective scheme for correcting an error of law arising from the order of the Appellate Tribunal. Cases referred to :- Tariq Transport Co., Lahore v. Sargodha-Bhera Bus Service [P.L.D. (1958) S.C. 437] ; Haroon v. Collector of Customs [P.L.D. (1959) S.C. 177] ; Nagina Silk Mills v. Income-tax Officer [P.L.D. (1963) S.C. 322]; (1963) 7 TAX 422 (S.C.); Fazal Din v. Commissioner [P.L.D. (1968) Pesh. 30] ; Raleigh Investment Co. Ltd. v. Governor-Generabin-Council [P.L.D. (1947) P.C. 19] and Commissioner of Income-tax v. Tribune Trust, Lahore…

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