Law:

Section:

(a) Sindh Prohibition Rules, 1979-------R. 10---Prohibition (Enforcement of Hadd) Order (4 of 1979), Arts. 21 & 31---Constitution of Pakistan (1973), Art. 199---Constitutional petition before High Court---Scope---Adequate alternative remedy---Question of validity of levy and recovery of vend fee, assessment fee and surcharge on the touchstone of the Prohibition (Enforcement of Hadd) Order, 1979 and Sindh Prohibition Rules, 1979 was a question of law---Rule 10, Sindh Prohibition Rules, 1979 authorized the Government or its authorized officers to call for and examine the record of proceedings, taken or passed by any authority ubordinate to it, so as to satisfy itself as to the legality or propriety of the same-Said revisional power of the government could not be said to be an alternative remedy, much less adequate---Where validity of the law or the rules or instructions having the force of law was involved, the availability of alternative remedy had never operated as a bar to the exercise of constitutional jurisdiction by the High Court. Collector of Customs, Lahore and others v. Universal Gateway Trading Corporation and another 2005 SCMR 37; Pakistan Tobacco Company Ltd and others v. Government of N.-W.F.P. through Secretary Law and others PLD 2002 SC 460 and Messrs Army Welfare Sugar Mills Ltd. and others v. Federation of Pakistan and others 1992 SCMR 1652 distinguished. (b) Sindh Prohibition Rules, 1979--- ----R. 18---Prohibition (Enforcement of Hadd) Order (4 of 1979), Arts.23-A & 23-B---Levy of vend fee, assessment fee and surcharge on assessment---Validity---Prohibition (Enforcement of Hadd) Order, 1979 only authorizes the grant of licence on payment of fee and does not even mention the vend fee, assessment fee and surcharge on assessment and said terms are used in Sindh Prohibition Rules, 1979---Taxing provision is to be construed strictly against the State and in favour of citizen---Tax can only be levied by an Act of legislature---Rules are subordinate legislation and are made by the Executive authorities to give effect to the parent statute---Execution wing of the State had itself no authority to levy and recover the tax/fee. (c) Sindh…

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