Law: Federal Excise Act, 2005

Section: 19(6),21

Law: Constitution of Pakistan, 1973

Section: 199

Federal Excise Act (VII of 2005)-- Ss. 19(6), 21--Constitution of Pakistan, Art. 199—Constitutional petition--Show-cause notice without jurisdiction—Criminal proceedings, initiating of--Pre-conditions--Petitioners were aggrieved of proceedings initiated by authorities on the allegation of obstructing tax recovery process-- Plea raised by authorities was that petitioners had alternate remedy of appeal available to them--Validity--Objection taken to maintainability of constitutional petition by authorities was without substance, as order passed by authorities was without jurisdiction and the matter was rightly agitated in a petition under Art. 199 of the Constitution, without availing statutory right of appeal-- Petition under Art. 199 of the Constitution was maintainable against show-cause notice which was without jurisdiction and lawful authority--Petitioners were slapped with criminal liability without adopting course of action as provided in Federal Excise Act, 2005-- High Court apprehended that if such course was allowed as a matter of routine, that would bring chaos and would displace criminal jurisprudence--Questions raised by petitioners were of paramount importance, viz, in presence of proper procedure provided for adjudication of criminal trial, imposition of fine in the garb of penalty through an executive order would amount to high handedness on the part of authorities and would be without lawful authority--High Court in exercise of Constitutional jurisdiction set aside show-cause notices and orders-in-original passed against petitioners--Constitutional petition was allowed, in circumstances. S.A. Haroon v. Collector of Customs PLD 1959 SC 177; M. Amir Khan v. Controller of Estate Duty PLD 1961 SC 119; Pakistan v. Qazi Zia ud Din PLD 1962 SC 440; Nagina Silk Mills v. Income Tax Officer PLD 1963 SC 322; Murree Brewery v. Pakistan PLD 1972 SC 279; Premier Cloth Mills v. Sales Tax Officer 1972 SCMR 257; Town Committee v. Authority-under Payment of Wages Act PLD 2002 SC 452; National Bank of Pakistan v. Sacked Employees Review Board Establishment Division 2019 PLC (C.S.) 1516; Kinza Anwar v. Office of the Ombudsman for Protection against Harassment of…

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