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Dr. ABDUL NABI, PROFESSOR, DEPARTMENT OF CHEMISTRY, UNIVERSITY OF BALOCHISTAN, SARIAB ROAD, QUETTA vs EXECUTIVE OFFICER, CANTONMENT BOARD, QUETTA Ss — 2023 SCMR 1267 SUPREME-COURT

Case information

Citation
2023 SCMR 1267 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2023
Reporter
SCMR
Parties
Dr. ABDUL NABI, PROFESSOR, DEPARTMENT OF CHEMISTRY, UNIVERSITY OF BALOCHISTAN, SARIAB ROAD, QUETTA vs EXECUTIVE OFFICER, CANTONMENT BOARD, QUETTA Ss
Subject matter
Constitutional
Provisions referred to
S. 39

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

Dr. ABDUL NABI, PROFESSOR, DEPARTMENT OF CHEMISTRY, UNIVERSITY OF BALOCHISTAN, SARIAB ROAD, QUETTA VS EXECUTIVE OFFICER, CANTONMENT BOARD, QUETTA Ss. 60 & 99a---University of Balochistan act, 1996, S. 39(1)---Constitutional petition--- Maintainability--- S.R.O. 156(I)/2004 dated 13.03.2004 issued by Ministry of Defence under section 99a of the Cantonments act, 1924---Cantonment dues---Exemption or rebate of 60% for Government servants---Professor at the University of Balochistan [BPS-21] (petitioner)---Notice of demand was issued to petitioner for payment of Cantonment Board dues and arrears without granting him the 60% exemption or rebate under S.R.O.156(I)/2004 dated 13.03.2004 ('the SRO'), on the basis that he was not an employee of Provincial Government---Constitutional petition filed by the petitioner before the High Court was dismissed on the basis that he did not avail the alternate remedy of appeal under section 84 of the Cantonments act, 1924 ('the act')---Validity---Petitioner was a public servant---Right of appeal provided under section 84 of the act was provided against the assessment or levy of or against the refusal to refund any tax under the act---Conspicuous distinctiveness existed between a claim of exemption under the SRO issued under section 99a of the act and challenge to an assessment of house tax etc. made by the competent authority under the provisions of the act---Framework and skeleton of the writ petition moved by the petitioner in the High Court was in relation to the enforcement of SRO, and did not challenge any assessment order of tax, therefore in all fairness, he was wrongly non-suited on the ground of non-availing the alternate remedy of appeal which was not applicable in the present case---On the contrary, petitioner's claim of exemption or rebate could be easily decided in writ jurisdiction in view of the terms and conditions of the SRO wherein no factual controversy or disputed question of facts were involved to determine the petitioner's entitlement in view of the available documents and correspondence---Petitioner was entitled to claim the exemption/rebate under the SRO---appeal was allowed.

Other judgments reported in 2023 SCMR

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