Law: Constitution of Pakistan, 1962

Section: 98

Constitution of Pakistan (1962), Art. 98-Order passed without jurisdiction-Can be challenged through a writ petition notwith standing that right of appeal available against such order-Peti tioner having an adequate remedy provided in Sales Tax Act against a defective order-Cannot invoke jurisdiction under Art. 98-Sales Tax Act (III of 1951): A writ petition under Article 98 of the Constitution of Pakistan (1962), is competent only if an order is one without lawful authority. An order passed by an authority, if it is without jurisdiction, can be challenged through a writ petition notwithstanding that a right of appeal is available against that order. The remedy provided under Article 98 is a discretionary remedy and where an aggrieved person has an adequate or suitable relief elsewhere, there is a bar for the High Court to entertain a petition. The Sales Tax Act not only provides an adequate remedy against the order of the Appellate Tribunal but contains a complete and effective scheme for correcting an error of law arising from the order of the Appellate Tribunal. The aggrieved party has an adequate remedy provided in the Sales Tax Act against an order which may be defective due to an error of law and, therefore, he cannot .invoke' the jurisdiction under Article 98 of the Constitution. Tariq Transport Co., Lahore v. Sargodha-Bhera Bus Service P L D 1958 S C (Pak.) 43'1; S. A. Haroon v. Collector of Customs, Karachi P L D 1959 S C (Pak.) 177; Nagina Silk Mill v. Income tax Officer P L D 1963' S C 322; Fazal Din v. Commissioner P L D 1968 Pesh. 30; Raleigh, Investment Co. Ltd. v. Governor General-in-Council P L D 1947 P C 19 and Commissioner of Income-tax, West Punjab etc. v. Tribune Trust, Lahore P L D 1947 P C 247 ref. Date of hearing: 30th March 1970. JUDGMENT SARDAR MUHAMMAD IQBAL, J.-The petitioner is a partner ship firm owning an "Ara Machine" and engaged in the production of casings, battens and round blocks for domestic electric wiring. A notice under section 28 of the Sales Tax Act, 1951, was served on the petitioner to submit the return. The Sales Tax Officer by his order, dated the 29th of June 1965 observing that the return had…