Sections 35b and 36c of the Constitution of Pakistan (1973), Article 185 (3) of retail pricing and its determination for the purpose of collecting taxes are due to the fact that the failure to terminate the legal treatment before filing the constitutional petition, Instead of obtaining legal documents, the constitutional plea and the same were allowed in the Respondent High Court. It was raised by the petitioner that the respondent requested the High Court jurisdiction under Article 199 of the Constitution. They must make a decision on the facts and remove the Central Excise Act without removing the legal remedies available under the Central Excise Act 1944. The order issued by the collector, the subject of a constitutional petition, appeared before the appellate tribunal under section 35B of the Central Excise Act, 1944, and if the respondent also felt dissatisfied with it, it was required under section 36C. Can approach the court. The Central Excise Act, 1944, was granted by the Supreme Court on leave of appeal.
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