| Citation(s) |
|---|
| 1997 SLG 401 1997 SLD 401 1997 PLD 334 (1997) 75 TAX 290 |
Supreme Court of Pakistan
Civil Petition for Leave to Appeal No. 1457/L of 1996, decision dated: 26-01-1997.(On appeal from the judgment dated 13-2-1996 of the Lahore High Court, Lahore, passed in Writ Petition No. 18516 of 1995).
AJMAL MIAN AND MUKHTAR AHMED, JUNEJO, JJ
Irfan Qadir, Advocate Supreme Court and Ejaz Ahmad Khan, Advocate-on-Record.
Civil Petition for Leave to Appeal No. 1457/L of 1996, decision dated: 26-01-1997.(On appeal from the judgment dated 13-2-1996 of the Lahore High Court, Lahore, passed in Writ Petition No. 18516 of 1995).
AJMAL MIAN AND MUKHTAR AHMED, JUNEJO, JJ
Irfan Qadir, Advocate Supreme Court and Ejaz Ahmad Khan, Advocate-on-Record.
SANDALBAR ENTERPRISES (PVT.) LTD.
VS
CENTRAL BOARD OF REVENUE and others
Law: Customs Act, 1969
Section: 18
Law: Constitution of Pakistan, 1973
Section: 199,199(1)(a)(i),199(1)(a)(ii)
(a) Customs Act (IV of 1969)-------S. 18---Constitution of Pakistan (1973), Art.199---Levy of regulatory duty through Notification by Customs Authorities---Validity---Constitutional petition---Territorial jurisdiction---Thrust of the attack of the petitioners was directed against the order of assessment though they had also assailed the vires of the notification levying the regulatory duty---Such fact, simpliciter, held, would not be sufficient to oust the jurisdiction of a High Court within whose jurisdiction the main cause of action arose. Messrs AI-Iblagh Limited, Lahore v. The Copyright Board, Karachi and others 1985 SCMR 758 distinguished. (b) Constitution of Pakistan (1973)--- ----Art. 199(1)(a)(i)---Constitutional jurisdiction of High Court---Scope---High Court, under Art.199(1)(a)(i), Constitution of Pakistan (1973), has power to issue a direction to a person performing within its territorial jurisdiction functions in connection with the affairs of Federation, a Province or a local authority to refrain from doing anything he is not permitted by law to do or to do anything he is required by law to do. Asghar Hussain v. Election Commission of Pakistan and others PLD 1968 SC 387 ref. (c) Constitution of Pakistan (1973)- ----Art. 199(1)(a)(ii)---Constitutional jurisdiction of High Court---Scope---High Court under Art.199(1)(a)(ii) of the Constitution of Pakistan (1973), has the power to issue a declaration in respect of any act done or proceeding taken within its territorial jurisdiction by a person performing functions in connection with affairs of the Federation, a Province or a local authority to be without lawful authority or of no legal effect. (d) Customs Act (IV of 1969)--- ----S. 18---Constitution of Pakistan (1973), Arts. 199 & 185(3)---Constitutional jurisdiction of High Court---Territorial jurisdiction---Levy of duty by Customs Authorities through notification---Constitutional petition challenging such duty---Practice to file a writ petition either at Peshawar, or Lahore or Rawalpindi or Multan etc. to challenge the order of assessment passed at Karachi by adding a ground impugning the notification under which levy is imposed depreciated by…
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