Law: Central Excise and Salt Act, (I of 1944)

Section: 35,35A,36

Law: Central Excise and Salt Act, (I of 1944)

Section: 3,3C

Law: Constitution of Pakistan, 1973

Section: 199,199(l)(a)

[Central Excises and Salt Act (I of 1944)].........Ss 35, 35-A & 36---Constitution of Pakistan (1973), Art.199---Re-imposition of excise duty on sugar after withdrawal of exemption Notification granted to Sugar manufactured in a factory which was operated without the aid of power, steam or natural gas---Constitutional petition against re-imposition of duty ---Competency--Remedies of appeal, revision and of suit available to the petitioner being not adequate, Constitutional petition was competent. The provisions of sections 35, 35-A and 36 of the Central Excises and Salt Act, 1944 would clearly reveal that the power of appeal and revision is exercisable when an order is made by Central Excise Officer. However, the demand of excise duty was made from the petitioners in pursuance of the provisions of the impugned Notification which was issued by the Federal Government. In such a case the remedies provided in the aforesaid three sections of the Act could not be called adequate remedy. The Federal Government had issued the impugned Notification whereby the exemption granted by it to certain quantity of sugar was withdrawn and the action by the Central Excise Officer against the petitioners was taken in pursuance of the impugned Notification, as such the filing of appeal or revision under the provisions of sections 35, 35-A and 36 of the Act was an exercise in futility because the end result of such proceedings was to be nil. The words "other adequate remedy provided by law", as contained in Article 199 of the Constitution, is that there should be a remedy and it should also be adequate whereas from the aforesaid discussion the conclusion is that the remedy provided by sections 35, 35-A and 36 of the Act was not adequate in the circumstances of the writ petitions. The remedy of civil suit was also neither appopriate nor adequate in the circumstances of the case. Other adequate remedy under the law was thus not available to the petitioners before coming to this Court for invoking its Constitutional jurisdiction. Mehboob Ali Malik v. The Province of West Pakistan and another PLD 1963 Lah. 575 and Union of India v. Ayed Ram AIR 1958 Pat. 439 ref. (b) Constitution of…

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