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

Section: 2

(a) Central Excises and Salt Act (I of 1944)--S. 2-F & Sched.---Sales Tax Act (lII of 1951), S.7---Constitution of Pakistan (1973), Art.199---Constitutional petition---Maintainability; without exhausting remedies provided under the statutes viz. Act I of 1944 and Act III of 1951--­Aggrieved party was required to exhaust all remedies of an alternative nature, if adequate, before approaching High Court in its Constitutional jurisdiction---Such remedies, in order to qualify, however, have to be convenient, speedy and equally efficacious---Where there was want of jurisdiction or the exercise of power was colourable on interpretation of a serious question of law was involed, touching the statute under which jurisdiction was exercised, statutory remedy could neither be adequate nor alternative, hence a person could have direct recourse to Constitutional jurisdiction of High Court---Where Excise General Order, being a ruling of Central Board of Revenue, had been expressly taken recourse to, in issuing the show-cause notice, it was not likely that petitioner would get a fair deal, if they were pushed to pursue their remedies at the lower Excise forum--­Petitioners could thus have direct recourse to Constitutional jurisdiction of High Court. Muhammad Tufail v. Abdul Ghafoor and others PLD 1958 SC 201; Lt. Colonel Nawabzada Muhammad Ameer Khan v. The Controller of Estate Duty and others PLD 1961 SC 119; Burma Oil Company v. The Trustees of the Port of Chittagong PLD 1962 SC 113; Pakistan v. Ziauddin PLD-1962 SC 440; Nageena Silk Mills, Lyallpur v. The Income-tax Officer `A' Ward Lyallpur and another PLD 1963 SC 322; Abdul Ghani v. Shoedar Khan PLD 1968 SC 131; Usmania Glass Sheet Factory v. Sales Tax Officer PLD 1971 SC 205; Sindh Industrial Trading Estate v. Central Board of Revenue PLD 1975 Kar. 128; Kassam Haji Abbas Patel v. Income-tax Officer 1982 PTD 361 and Sky Rooms Limited v. Assistant Colllector of Central Excise and Land Customs, Karachi PLD 1982 Kar. 244 ref. (b) Customs Act (IV of 1969)--- ----S.223---Quasi-judicial functions under the statute---Exercise of---Central Excise Order whereunder excise duty had been imposed could not be taken as binding or…

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