Law: Sales Tax Act, 1990

Section: 13,3,2(41)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Constitution of Pakistan (1973)-------Art. 199---Constitutional jurisdiction of High Court---Doctrine of exhaustion---Applicability and scope.Principle of exhaustion/that no one is entitled to invoke the constitutional jurisdiction of High Court against any supposed/threatened injury/adverse order/proceedings adios until the said aggrieved party has availed remedies available to him under the relevant statute, does not bar the jurisdiction but regulates its exercise. Doctrine of exhaustion embodied in Article 199 of the Constitution is not absolute bar against exercise of jurisdiction under Article 199 of Constitution. This rule is regulatory in nature and ordinarily High Court insists that aggrieved person must, in the first instance, avail the statutory remedies available to him and invoke the constitutional jurisdiction of High Court after undertaking that exercise. However, this rule is not absolute and if High Court comes to conclusion that assailed order/action/proceedings is/are wholly without jurisdiction or in excess of jurisdiction or is/are manifestly unjust and oppressive, then High Court has power to come to rescue of aggrieved party and keep functionaries of the State within defined sphere of their powers. Champion Clocks Co. v. C.B.R. 1991 PTD 778; Commissioner Income Tax v. Messrs Shaiq Corporation Ltd. PLD 1986 SC 731; Noorani Cotton Corporation v. Sales Tax Officer PLD 1965 SC 161; Commissioner of Sales Tax v. Messrs Lah. Textile and Gen. Mills Ltd. PLD 1992 SC 39; Latif Bawany Jute Mills Ltd. v. S.T.O. 1971 PTD 26; Shamas Din and Bros v. Income Tax and Sales Tax Officer PLD 1959 (W.P.) Lah. 955; The Murree Brewery Co. Ltd. v. Pakistan through the Secretary to Government of Pakistan Works Division and 2 others PLD 1972 SC 279; Syed Ali Abbas and others v. Vishan Singh and others PLD 1967 SC 294; Ali Muhammad v. Hussain Bakhsh and others PLD 1976 SC 37; Mst. Hussain Bibi v. Haji Muhammad Din and 3 others 1976 SCMR 395; Hydri-Ship Breaking Industries Ltd. v. Sindh Government and others 2007 MLD 770 and Messrs Julian Hoshang Dinshew Trust and others v. Income Tax Officer, Circle XVIII South Zone Karachi and others 1992 SCMR 250…