2023 MLD 1245 LAHORE-HIGH-COURT-LAHORE

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Citation Name: 2023 MLD 1245 LAHORE-HIGH-COURT-LAHOREBookmark this Case PROVINCE OF PUNJAB through Director General Excise, Taxation and Narcotics Control Department Punjab VS RAMZAN SUGAR MILLS LIMITED S. 3---Punjab Excise Act (I of 1914), S. 15---Intra Court Appeal---Maintainability---"Original order"---Scope---Department assailed order passed by Single Judge of High Court whereby it was directed to issue license to the respondent-company to install a distillery plant for production of rectified spirits and low grade spirit with the capacity of 125000 liter per day---Respondent contended that remedy of appeal was provided against such order under Ss. 14 & 15 of the Punjab Excise Act, 1914---Department argued that the words "Board of Revenue" appearing in S. 15 of the Punjab Excise Act, 1914, had been deleted by the Governor of Punjab through a notification, hence the Board of Revenue had no jurisdiction to adjudicate the matter---Validity---Act/Statute could not be amended through notification or subordinate enactment as such the aforesaid provisions were still operative or in field until and unless the same were repealed by a proper legislation---Application of the respondent was still pending before the department and against such inaction, the respondent had filed a Constitutional petition---Relevant order might not necessarily be the one which was under challenge but the test is whether the original order passed in the proceedings is subject to an appeal under the relevant law, irrespective of the fact whether the remedy of appeal so provided was availed or not---Apparently the meaning of the expression "original order" was the order with which the proceedings under the relevant statute commenced---Availability of remedy of an appeal, revision or review was not restricted to only the impugned order passed in the Constitutional petition rather it extended to the basic original adverse order as well irrespective of the fact whether the said remedy was explored or otherwise, as such Intra Court Appeal was not maintainable--- Appeal was dismissed. Citation Name: 2023 MLD 1245 LAHORE-HIGH-COURT-LAHOREBookmark this Case PROVINCE OF PUNJAB through Director General Excise, Taxation and Narcotics Control Department Punjab VS RAMZAN SUGAR MILLS LIMITED S. 3--- Intra Court Appeal--- Maintainability--- Proviso to subsection (2) of S. 3 of the Law Reforms Ordinance, 1972 provides that when a remedy of appeal, review or revision against the original order is available before any Court, Tribunal or Authority, then Intra Court Appeal is not maintainable.

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