Law: Sales Tax Act, 1990

Section: SixthSched

Law: Constitution of Pakistan, 1973

Section: 199

(a) Constitution of Pakistan (1973)---- ----Art. 199---Constitutional jurisdiction of High Court---Judicial review--­Scope---Abuse of power and fraud on statute---Where the power conferred on Authority is exercised in bad faith or for any purpose against the, concept of law, act of such Authority can be struck down by the High Court which is equipped with power of judicial review under the Constitution---Such power of judicial review is exercised within the Constitutional limits and care is taken not to encroach upon the domain of Constitutional authority of the Government. (b) Constitution of Pakistan (1973)---- ----Art. 199---Constitutional jurisdiction---Judicial review ---Scope--­Restraining public functionaries from discharging of their lawful business/duties---Power of judicial review can be exercised by the superior Courts against act done, proceedings taken or order passed by a public functionary but the same cannot be exercised in the form of a prohibitory order restraining the Government or its functionaries from discharging their lawful business. (c) Sales Tax Act (VII of 1990)---Sixth Sched.---Notification S.R.O. No.580(1)/91, dated 27-6-1991---Constitution of Pakistan (1973), Art. 199---Constitutional petition--­Maintainability---Apprehension of withdrawal of exemptions of sales tax--­Petitioners were running cement plants and apprehended withdrawal of exemptions extended to them under the Notification S.R.O. No.580(1)/91, dated 27-6-1991, resulting -in reduction of profit and private respondents with the expectation of more gain in business pleaded their individual interest---Validity---Gain and loss during the course of business due to act of Government done in public interest in good faith, would not be economic injustice---Constitutional petition having been filed without any substantial cause of action was not maintainable. Jibendra Kishore Achharyya Chaudhry and 58 others v. The Province of the East Pakistan PLD 1957 SC (Pak.) 9; Waris Meah v. The State PLD 1957 SC (Pak.) 157; Government of Baluchistan v. Aziz Ullah Memon PLD 1993 SC 341; Collector of Customs, Excise and Sales Tax, Peshawar and 3 others v. Messrs. Flying Kraft Paper Mills…

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