Law: Law Reforms Ordinance, 1972

Section: 3

LAW REFORMS ORDINANCE, 1972 Section: 3 - Intra Court Appeal -- Sales Tax on Services - Adjustment of input tax - Disposal of the matter by High Court - Filing of civil petition by the petitioner before the Supreme Court without exhausting available remedy u/s 3 of the Act by way of filing intra court appeal - Maintainability FACTS The matter was decided by the High Court - The petitioner filed civil petition in the Supreme Court for leave to appeal - ARGUMENTS Counsel for the respondent raised an objection that the petitioner could not file petition in the Supreme Court before exhausting available remedy of filing an intra court appeal in the High Court - The counsel for the petitioner relied on Media Network Case decided by the Supreme Court and contended that petition is maintainable. DECISION (a) Right to file ICA before High Court - Filing of a petition before the Supreme Court by the petitioner after disposal of the matter by a single judge of High Court instead of availing remedy of filing ICA - Maintainability - It is settled law that where the right to file an ICA before the High Court under section 3 of the Ordinance exists, then a petition before this Court without exhausting the said remedy, and thereby circumventing the forum below, is ordinarily not maintainable.  (b) Condition precedent for filing petition before Supreme Court - Such petitions, however, have been entertained by this Court only when certain exceptional circumstances exist, such as, where the matter involves important questions of law of great public importance having far-reaching consequences, questions of law as to the interpretation of the Constitution and validity of provincial statutes, and substantial questions of law involving fundamental rights, coupled with the fact that the objection with regards to maintainability is taken at a belated stage before the Court. We note that no such exceptional circumstances exist in the matter at hand and the objection regarding maintainability of the petition was also duly raised at the first instance. (c) Reliance of the petitioner’s counsel on Media Network Case - Validity - Reliance on Media Network (supra) by the learned counsel…

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