SAFE LIFE (PVT.) LTD. versus FEDERATION OF PAKISTAN THROUGH SECRETARY/CHAIRMAN
Section 32 and Constitution 33 Constitution of Pakistan, Article High j High Constitutional Jurisdiction In the presence of alternative jurisdiction constitutional application of the High Court, the applicant / taxpayer in the presence of alternative treatment under section 34 of the Federal Excise Act, 2005 Held was dismissed after the applicant's appeal under section 33 of the Federal Excise Act, 2005, on notice of receipt under the Federal Excise Act, 2005, that the applicant filed an appeal before the Commissioner (Appeal). While benefiting from the treatment provided under the Federal Excise Act, 2005. The plea was granted; and if the applicant feels unhappy with the aforesaid order, he should file an appeal before the Appellate Tribunal High Court under Article 199 of the Constitution and benefit from the treatment provided under Section 34 of the Federal Excise Act 2005. Should have raised Under Article 199 of the Constitution, the jurisdiction of the High Court was an unusual jurisdiction wherein some jurisdiction or patent was unlawfully identified by the victim and no suitable alternative was available to resolve such complaint. In the present case the order was passed by the Commissioner (Appeal) using the legal jurisdiction under the Federal Excise Act, 2005, and such order was filed by the Appellate Tribunal under section 34 of the Federal Excise Act. , That can be challenged. The 2005 High Court observed that the present petition is not worth hearing, however, the applicant is at liberty to approach the relevant forum as the constitutional petition provided under the Federal Excise Act, 2005 was rejected, in the circumstances.
Related judgments — Karachi High Court Sindh, 2015
