Law: Punjab Sales Tax on Services Act, 2012

Section: 63

Law: Constitution of Pakistan, 1973

Section: 25

Law: Land Reforms Regulation, 1972

Section: 3(2),Proviso

Punjab Sales Tax On Services Act (XLII of 2012)- -S. 63-Law Reforms Ordinance (XII of 1972) S. 3(2) & Proviso- Constitution of Pakistan, Art. 199-Constitutional jurisdiction of High Court-Intra-court appeal-Appealable orders-Alternate Remedy- Scope-Appellant in intra-court appeal impugned the order passed in Constitutional petition whereby appellant's Constitutional petition against order of Commissioner, Punjab Revenue Authority was dismissed on the ground that the remedy of appeal under S. 63 of the Punjab Sales Tax on Services Act, 2012 was available to the appellant-Validity-Appellants had not challenged the order of the Commissioner, Punjab Revenue Authority in appeal before the competent forum and proviso to S. 3(2) of the Law Reforms Ordinance, 1972 barred remedy of intra-court appeal in cases where the relevant law provided the remedy of appeal, revision or review-Impugned order of the Commissioner, Punjab Revenue Authority, had clearly mentioned that the appellant had the remedy of appeal against said order in the manner prescribed in S.63 of the Punjab Sales Tax on Services Act, 2012-Intra-court appeal being not maintainable, was dismissed, in circumstances. Muhammad Aslam Sukhera and others v. Collector Land Acquisition, Lahore Improvement Trust, Lahore and another PLD 2005 SC 45 rel. THIS ORDER PASSED BY: AYESHA A. MALIK, JUSTICE Through this order we intend to decide the instant Intra Court Appeal as well as I.C.A. No. 1467/2016, I.C.A. No. 1468/2016, I.C.A. No. 1469/2016 and I.C.A. No. 1470/2016 as all the same are outcome of impugned order dated 15.10.2016 passed in W.P. No.31144/2016 by the learned Single Judge whereby the Appellants' petitions were dismissed on the ground that alternate remedy in the shape of appeal was available to the Appellants. 2. Learned counsel for the Appellants submitted that the impugned order is liable to be set aside on the grounds that the same is illegal and has been passed against the facts on record; that a discriminatory attitude has been adopted against the Appellants as the Respondent No. 3 has not taken any action against the other similarly placed persons (Ada Owners), as such mala fide is surface on the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492