Law:

Section:

(a) Punjab Zila Councils (Export Tax) Rules, 1990-------R. 5 --Constitution of Pakistan (1973), Art. 199---Constitutional petition Maintainability---Disputed question of fact---Collection of goods exit by the Authorities---Petitioners contended that the Authorities had wrongly collected the tax from them as their goods were either in transit or the same were imported from abroad ---Validity--­Controversy between the parties in the present case related to disputed question of fact---High Court had no jurisdiction to resolve the disputed question of fact in Constitutional jurisdiction--- Petition was not maintainable in circumstances. Muhammad Younis Khan's case 1993 SCMR 618 ref. (b) Punjab Zila Councils (Export Tax) Rules, 1990--- ----R. 5---Punjab Local Government Ordinance (VI of 1979), S.143--­Constitution of Pakistan (1973), Art.199---Constitutional petition--Alternate remedy---Recovery of goods exit tax---Petitioners, instead of availing remedies available under relevant law, filed the Constitutional petition---Validity---Where the petitioners had alternative remedies under the provisions of Punjab Local Government Ordinance, 1979 and rules framed therein, Constitutional petitions were not maintainable. Raja Mehmood's case 1994 SCMR 1484; Raja Ramzan's case 1994 MLD 930; KID. Abdul Waheed's case PLD 1978 Lah. 811; Ch. Muhammad Ismail's case PLD 1996 SC 246 and ICI Pakistan's case 1993 MLD 32 ref. (c) Punjab Zila Councils (Export Tax) Rules, 1990--- ----R. 5---Punjab Local Government Ordinance (VI of 1979), S.137, Sched. II, item 7---Constitution of Pakistan (1973), Art.199--­Constitutional petition---Recovery of goods exit tax by Local Councils--­Petitioners were either importers of the goods from foreign countries or were manufacturing the same outside the limits of the Local Councils---Grievance of the petitioners was that the Local Councils were not entitled to recover such tax from the petitioners---Validity---Courts have to protect interest of taxpayer as well as public exchequer notwithstanding follies or illogical and some time even casual attitude of the custodians of the public exchequer--­Where the petitions had been pending adjudication before…

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