Case Details

Citation(s)
2006 SLG 256 2006 SLD 256 2006 PTD 251
Sindh High Court
C.P. No. D-1509 of 1999, heard on 19-09-2005
SABIHUDDIN AHMED, C, J. AND KHILJI ARIF HUSSAIN, J
Junaid Ghaffar for Petitioner. Raja Muhammad Iqbal for
Respondents Nos.1 and 2. Faisal Arab, Standing Counsel for
Respondent No. 3

Messrs PAKISTAN VINYL INDUSTRIES, LAHORE

VS

CENTRAL BOARD OF REVENUE through Secretary (Customs TarifF1) and 2 others

Law: Constitution of Pakistan, 1973

Section: 199

Law: Civil Procedure Code (V of 1908)

Section: O.XXIII,R.1

Constitution of Pakistan (1973)----Art. 199---Civil Procedure Code (V of 1908), O. XXIII, R. 1---Constitutional petition---Dismissal of first constitutional petition by Lahore High Court as withdrawn---Second constitutional petition before Sindh High Court on same cause of action---Maintainability---Plea of petitioner was that first petition had been withdrawn in view of of Supreme Court regarding jurisdiction---Validity---Nothing was available to show that permission to file fresh petition had ever been sought---Order of withdrawal did not show raising of any such plea, rather before withdrawal, petitioner had argued case for some time presumably on merits---First petition had been filed by another counsel, who had not even filed affidavit to such effect---Petitioner had simply withdrawn first petition without requesting or reserving right to file fresh petition---Second petition was, not maintainable. Sandal Bar's PLD 1997 SC 334 ref. Moula Bakhsh v. Muhammad Zahid PLD 1990 SC 596; Karim Gul v. Shahzad Gul 1970 SCMR 141 and Hashim Khan v. National Bank of Pakistan PLD 2001 SC 325 fol. JUDGMENT SABIHUDDIN AHMED, C.J.---Three questions relating to maintainability of this petition were raised by a Bench headed by worthy predecessor vide order, dated 27-5-2004 to the following effect: "(i) Question of tiling of this petition in this Court in view of un-conditional withdrawal of the petition filed in Lahore High Court. (ii) Non-production of resolution of the Board authorizing any Director/Officer of the petitioner to file this petition; and (iii) Whether the assessment made on 9-9-1998 was a provisional assessment or a final assessment." 2. It may be stated that the petitioner had filed a petition before the Honourable Lahore High Court claiming the same relief but withdrew the same as is evident from the order, dated 31-8-1999 which reads as follows:-- "Learned counsel for the petitioner after arguing the matter at some length wishes to withdraw this petition. Dismissed as withdrawn." 3. Responding to the first question Mr. Junaid Ghaffar argued that the petition was withdrawn in view of the pronouncement of the Honourable Supreme Court in Sandal Bar's case (PLD…
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