Law:

Section:

(a) Law Reforms Ordinance (XII of 1972)--- ----S. 3(2) & proviso---Punjab Excise Act (I of 1914), Ss.13 & 15---Intra-court appeal---Maintainability---Bar on filing of intra-court appeal in presence of remedy of appeal, revision or review---Word "proceedings" used in proviso to S. 3(2) of the Law Reforms Ordinance, 1972---Notifications/show-cause notices/demand notices under the Punjab Excise Act, 1914---Remedy of appeal and revision under the Punjab Excise Act, 1914---Scope---Question before the High Court was whether demand/show-cause notices under the Punjab Excise Act, 1914 fell within purview of the proceedings in which the law provided for an appeal, revision or review as envisaged in proviso to S.3(2) of the Law Reforms Ordinance, 1972---Held, that word "proceedings" would include every step taken towards further progress by which machinery of law was put into motion---Original order may be the order passed by the lowest officer or authority in the hierarchy; and test for S. 3(2) of the Law Reforms Ordinance, 1972 was whether original order passed in such proceedings was subject to appeal under the statute, irrespective of whether such appeal was availed or not---Original order was one under which statutory proceedings were commenced---Show-cause / demand notices under the Punjab Excise Act, 1914 were original orders and steps in proceedings, for which remedy under Ss. 14 & 15 of the Punjab Excise Act, 1914 were available, and therefore S. 3(2) of the Law Reforms Ordinance, 1972 would be attracted, and intra-court appeal would not be maintainable. Deputy Commissioner/Administrator, District Council Attock and another v. Lawrencepur Woollen Textile Mills Ltd. 1999 SCMR 1357; Iqan Ahmed Khurram v. Government of Pakistan and others PLD 1980 SC 153; Mst. Karim Bibi and others v. Hussain Bakhsh and another PLD 1984 SC 344 and Muhammad Abdullah v. Deputy Settlement Commissioner, Centre-I, Lahore PLD 1985 SC 107 ref. Pir Sabir Shah v. Shad Muhammad Khan, Member Provincial Assembly, NWFP and another PLD 1995 SC 66; Pakistan International Airlines Corporation through Chairman and others v. Samina Masood and others PLD 2005 SC 831; Town Committee, Kot…

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