Law: Constitution of Pakistan, 1973

Section: 199

Constitution of Pakistan (1973)---Art. 199---Constitutional jurisdiction of High Court---Scope---Levy of sales tax---Validity---No appeal was preferred by the petitioner against the levy of sales tax---Petitioner could not show that the impugned order was palpably without jurisdiction or mala fide---Contention of the petitioner was that remedy by way of appeal and; revision was not adequate---Held, appropriate writ could lie issued if the High Court was satisfied that no other adequate remedy was provided by law---Tendency to bypass the remedy provided under the relevant statute was deprecated. Nizamuddin Ahmad v. Commissioner of Sales Tax 1971 SCMR 68; Hafiz Muhammad Arif Dar v. Income Tax Officer 1989 PTD 485 and Al-Ahram Builders v. Income Tax Appellate Tribunal and 1992 PTD 1671 ref. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---The petitioner is aggrieved with the assessment made by the respondent No.2, whereby Sales Tax has been levied on the import of machineries and has sough a declaration that it was without lawful authority. The petitioner has further sought direction for the refund of the amount of Sales Tax levied and realized in excess of 25 % of the consignments imported. The learned counsel for the petitioner has conceded that no appeal was preferred by the petitioner against the levy of impugned Sales Tax. The learned counsel for the petitioner was directed to show, as to how the petition is maintainable when the remedy by way of appeal and revision has not been availed. The learned counsel for the petitioner is not able to satisfy us about the maintainability of the petition and has contended, that the remedy by way of appeal and revision was not adequate. We are not persuaded to accept the contention. A perusal of Article 199 of the Constitution of Islamic Republic of Pakistan shows that an appropriate writ can be issued if the High Court is satisfied that no other adequate remedy is provided by law. In similar circumstances, the question of maintainability of Constitutional petition under Article 98 of the Constitution of Pakistan 1962 came for, consideration before the Hon'ble Supreme Court in the case of Nizamuddin Ahmad v. Commissioner of…

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