Law:

Section:

Central Excises Act (I of 1944)--Ss.35-B & 36-C---Constitution of Pakistan (1973), Art. 185(3)---Fixation of retail price and its determination for purpose of recovery of taxes--­Question of fact---Failure to exhaust statutory remedies before filing Constitutional petition---Effect---Respondent instead of availing statutory remedies filed Constitutional petition in the High Court and the same was allowed---Contention raised by the petitioner was that the respondent invoked jurisdiction of High Court under Art. 199 of Constitution for seeking decision on question of fact without exhausting statutory remedies available under the Central Excises Act, 1944 and that the order passed by Collector of Central Excise, the subject-matter of the Constitutional petition, was appealable under S.35-B of Central Excises Act, 1944, before Appellate Tribunal and if the respondent even then felt dissatisfied he could approach the High Court under S.36-C of Central Excises Act, 1944---Leave to appeal was granted by Supreme Court to consider contentions raised by petitioner as the same required examination. M. A. Karim Malik, Advocate Supreme Court with S. Abul Aasim Jafri, Advocate-on-Record for Petitioners. Nemo for Respondents. Date of hearing: 23rd November, 1999, ORDER SAIDUZZAMAN SIDDIQUI, C.J.---The petitioners are seeking leave to appeal against the judgment of the learned Judge in Chambers of Lahore High Court, Lahore, dated 15-9-1999 whereby. the learned Judge accepted Writ ,Petition No.15188 of 1999 filed by respondents and declared the letters, dated 12-6-1999 and 4-8-1999 issued by…

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