Citation Name: 2023 YLR 2082 PESHAWAR-HIGH-COURTBookmark this Case HAMEED ULLAH MARBLE FACTORY vs FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad Ss — 2023 YLR 2082 PESHAWAR-HIGH-COURT

Case information

Citation: 2023 YLR 2082 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2023
Reporter: YLR
Parties: Citation Name: 2023 YLR 2082 PESHAWAR-HIGH-COURTBookmark this Case HAMEED ULLAH MARBLE FACTORY vs FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: Electric Power Act

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

Citation Name: 2023 YLR 2082 PESHAWAR-HIGH-COURTBookmark this Case HAMEED ULLAH MARBLE FACTORY VS FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad Ss. 7(2)(g) & 7(3)(a)--- Constitution of Pakistan, Art. 199---Constitutional petition---Alternate remedy---Scope---Petitioner challenged the income tax/sales tax, etc reflected in his electricity bills---Validity---National Electric Power Regulatory Authority (NEPRA) has the exclusive jurisdiction to determine the tariff, rates, charges and other terms and conditions for supply of electric power service by the Generation, Transmission and Distri-bution Companies---For determination of any tariff, NEPRA follows its notified guideline and other indexes as provided in the Power Purchase Agreement, etc---Indeed, determination of tariff or other charges requires elaborate discussion considering various legal and factual factors in view of approved guideline of the Federal Government as well as NEPRA---High Court being a constitutional court has neither such expertise nor can make a probe in this matter---Although the petitioner had challenged the tariff on various legal grounds, however, for effective determination of the issue, the appropriate forum was NEPRA which under Ss. 7(2)(g) & 3(1) of the Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997, had the authority to review its orders---High Court transmitted the petition to NEPRA for its decision after hearing the parties---Writ petition was disposed of accordingly.

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