| Citation(s) |
|---|
| 2011 SLG 1908 2011 SLD 1908 2011 YLR 2925 |
Sindh High Court
Constitution Petition No.D-2912 of 2010, decision dated: 24-05-2011, hearing DATE : 3rd March, 2011
MUSHIR ALAM C.J. AND SYED HASAN AZHAR RIZVI, J
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Constitution Petition No.D-2912 of 2010, decision dated: 24-05-2011, hearing DATE : 3rd March, 2011
MUSHIR ALAM C.J. AND SYED HASAN AZHAR RIZVI, J
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MAHESH LAL
VS
PROVINCE OF SINDH through the Secretary Ministry of Excise and Taxation Sindh and others
Law: Sindh Prohibition Rules, 1979
Section: 10,23(1)
Law: Civil Procedure Code (V of 1908)
Section: O.VII,R.1(e)
Law: Constitution of Pakistan, 1973
Section: 199
[Sindh Prohibition Rules, 1979)]........Rr 10 & 23(1)---Constitution of Pakistan, Art. 199---Constitutional petition---Grant of new licence for retail off Liquour Shop---Notification enhancing prescribed fee for such licence issued by Government after petitioner deposited fee as per challan issued by authority---Demand of differential amount by Authority---Plea of authority that due to objections raised by inhabitants of concerned area, matter was kept pending for receipt of final report from Excise and Taxation Department---Validity---Petitioner had applied for such licence and fulfilled required formalities as per directions of Authority much prior to issuance of such notification, thus, there was no occasion for him to file appeal under S. 10 of Sindh Prohibition Rules, 1979---Had the Authority issued such licence to petitioner in time and not kept matter pending for calling of reports from concerned S.H.O., petitioner would have not suffered---Rights of parties would be governed/decided as per law prevailing at the time of accrual of cause of action---Petitioner had pursued such matter before Authority diligently and there was no fault of his to suffer---Petitioner was entitled to such 'licence on basis of challan already issued, but subject to compliance of all required legal formalities---High Court accepted constitutional petition in circumstances. City District Government, Karachi v. Muhammad Arif 2010 SCMR 1186; Messrs Mirpurkhas Sugar Mills Ltd. v. Government of Sindh 1993 SCMR 920; City District Government, Karachi v. Muhammad Arif 2010 SCMR 1186; Muhammad Akbar Khan v. Province of West Pakistan PLD 1961 SC 17; Government of Pakistan v. Zamir Ahmed Khan PLD 1975 SC 667 and D. P. Edulji and Co. v. Secretary, Excise and Taxation PLD 1982 Lah. 817 ref. (b) Civil Procedure Code (V of 1908)--- ----O. VII, R.1(e)---Cause of action---Scope---Rights of parties would be governed/decided as per law prevalent at time of accrual of cause of action. ORDER SYED HASAN AZHAR RIZVI, J.---The petitioner through the instant petition has challenged the Notification dated 2-8-2010 issued by the Excise and Taxation Department, Government of Sindh. 2. Brief facts of…
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