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MUHAMMAD YOUSAF versus COMMISSIONER, FAISALABAD DIVSION, FAISALABAD


Punjab District Council (Goods Exit) Tax Rules 1990 R5 Arbitration Act (X Of 1940), Section 11 Constitution Pakistan (1973), Article 199 Constitution Petition Question of eligibility of constitutional petition where legal remedies were available but not taken on lease of recovery went. Exit tax period for goods was governed by a written agreement between the parties for a fixed period, whereby the dispute was to be resolved in relation to the execution / interpretation of any clause of the contract, the matter being the sole arbitrator of the division. Was to be served by a Commissioner who was to act as the sole arbitrator applicant to apply for arbitration. Under the Arbitration Act 1940, a constitutional petition was filed against the jurisdiction of the arbitrator rather than the applicant's claim. The decision of the party or its award was against any pa rty, under the provisions of the Treaty Arbitration Act 1940 and not under Article 199 of the Constitution High Court, thus no one in its constitutional jurisdiction to resolve the matter. There was no jurisdiction, whose remedy was available under the Arbitration Act, 1940.

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