Law: Income Tax Ordinance, 1979

Section: 65

Law: Constitution of Pakistan, 1973

Section: 199

Constitution of Pakistan (1973)----Art.199--Income-tax Ordinance (XXXI of 1979), S. 65- -Constitutional jurisdiction of High Court--Grant of relief-- Alternate adequate remedy--Where a remedy by way of appeal was available,. no relief could be granted to the petitioner under Art . 199--If petitioner was not allowed any relief by the departmental authorities (despite the observations by the Supreme Court), it would not mean that the petitioner would have no immediate remedy at all against the highhandedness of the department- -Petitioner could, among other relief, file a complaint and grievance application before the Federal Ombudsman, who could also provide effective redress, and provide the alternate effective and adequate remedy to the petitioner in such cases.One of the conditions for grant of relief in writ jurisdiction of the High Court is that the petitioner before it should not have any alternate adequate remedy. In the present case, a remedy by way of appeal, was such remedy. Therefore, it is correct that no relief could be granted to the petitioner under Article 199 of the Constitution.But that does not mean that, in case the petitioner has not been allowed any relief by the departmental authorities (despite the observations by the Supreme Court) the petitioner would have no immediate remedy at all against the highhandedness of the department.Amongst others he can file a complaint and grievance application before the Federal Ombudsman, who can provide effective redress, in a case like the present one. That forum has several attributes of a Court in many aspects of its powers. It can also move in a matter promptly whenever so needed. At the same time it does not suffer from some of the handicaps, due to the technicalities of procedural nature, which operate as impediments or thwart such like action by the Courts. For example the limitation of non-availability of an alternate remedy in this case for the High Court under Article 199 of the Constitution, is not applicable to the said forum. Besides, the same being quasi-judicial it is also headed by a Judge of the Supreme Court; with similar powers to punish for contempt. In this context therefore, it can…