Law: Constitution of Pakistan, 1973

Section: 199,73(2)(a)

(a) Constitution of Pakistan (1973)-- ---Art. 199--Invocation of Constitutional jurisdiction without exhausting departmental remedies of appeal and revision--Prerequisites. Availability of an adequate alternative remedy no doubt bars the Constitutional remedy under Article 199 of the Constitution and absence of such remedy is a prerequisite for the invocation of Constitutional jurisdiction. A satisfaction however, is to be reached by the Court that such projected adequate remedy is, in reality an adequate one, in the sense of being equally inexpensive, expeditious, beneficial and efficacious. If that be not so, such cannot be an adequate remedy. The rule on this very hypothesis, is that where a serious question of interpretation of law is involved, it is futile to continue to seek such interpretation at the departmental level and that in order to save time and avoid duplication of procedural bottle-necks constitutional jurisdiction may, directly, be resorted to. In the ultimate analysis, as to what the law is has always to be determined by the superior Courts. In relation to such a question departmental remedies can never be adequate within the meanings of the Constitutional mandate. On similar reasoning is based the now too well established rule that Sub-Constitutional Tribunals can never be judges of their own jurisdiction. Sky Rooms Ltd. v. Assistant Collector P L D 1982 Kar. 244 rel. (b) Tribunal-- --- Sub-Constitutional Tribunals can never be judges of their own jurisdiction. (c) Provisional Collection of Taxes Act (XVI of 1931)---S.3--Imposition/increase of a duty of Custom, Excise or Sales Tax--Declaration under provision of S.3, Provisional Collection of Taxes Act, 1931, can only be made in respect of an imposition or increase of a duty of Custom, Excise or Sales Tax, and it is in relation to such imposition or increase alone that the declaration operates with immediate effect, the object being to avoid a scramble for windfall profits in anticipation of the passage of a money bill, envisaging a fresh levy/imposition or increase in tax liability. (d) Provisional Collection of Taxes Act (XVI of 1931)-- ---S.3--Constitution of Pakistan (1973),…

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