Law:

Section:

(a) Constitution of Pakistan (1973)--- ----Art. 199---Constitutional jurisdiction, exercise of---Essentials---Alternate adequate remedy available but not availed---Effect---Exercise of Constitutional jurisdiction and issue of writ of mandamus, prohibition or certiorari was conditioned upon non-availability of other adequate remedy in law---Generally, therefore, litigant must first avail of alternate remedy available in law and could directly invoke jurisdiction under Art.199 of the Constitution only if it was shown that remedy, even if provided, was not adequate or efficacious---Efficacy and adequacy of other remedy, however, would depend upon facts and circumstances of each case and what might be efficacious and adequate in given circumstances might not be so in other circumstances---Where resolution of some question of law was required to be made, direct approach to High Court was permissible---In such cases party need not be compelled to avail of other remedies, for under the Constitution, interpretation of law was the responsibility of superior judiciary. Messrs Chenab Cement Product (Pvt.) Ltd. v. Banking Tribunal, Lahore and others PLD 1996 Lah. 672 ref. (b) Punjab Zila Council (Goods Exit) Tax Rules, 1990--- ----R. 5(5)---Punjab Local Government Act (VII of 1996), S.147---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Goods in transit to be exported from limits of Zila Council within 24 hours from their entry. into such limits---Period of 24 hours for export of goods in transit as allowed by S.5(5), Punjab Local Government Act, 1996, when to commence---Goods and consignments on arrival in Dry Port would remain in possession and control of Port Trust Authorities, consignments would be checked and assessed and assignee would be required to pay import duty, sales tax and other dues---Port Trust Authorities on clearance of such duties would give physical delivery of consignments to importer---During such exercise, there was no room for application of Local Government Act, 1996, or rules framed thereunder ---Zila Council or its lessee would come in picture once goods were imported into Zila Council or enter limits of Zila…

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