MUHAMMAD NAEEM vs COMMISSIONER PUNJAB REVENUE AUTHORITY Ss — 2026 PTD 645 LAHORE-HIGH-COURT-LAHORE

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MUHAMMAD NAEEM VS COMMISSIONER PUNJAB REVENUE AUTHORITY Ss. 24, 56, 60 & 62---Constitution of Pakistan, Art. 199---Proceedings by Punjab Revenue Authority, assailing of---Alternative remedy for service provider, availability of---Constitutional jurisdiction of High Court, invoking of---Scope---Petitioners (engaged in the business relating to selling of food items) filed constitutional petition being aggrieved of the proceedings conducted by the Punjab Revenue (authority/respondent) under S. 56 of the Punjab Sales Tax on Services Act, 2012 ('the Act, 2012')---Validity---Section 56 of the Act, 2012 bestows power upon the officers authorized by the authority to have access to premises, stocks, accounts and records of a registered person or a person liable for registration or whose business activities are covered under the Act, 2012 to ascertain the correct quantum of Punjab Sales Tax payable by the petitioners; Show-Cause Notices under S. 24 of the Act, 2012 were also issued to the petitioners---Section 60 of the Act, 2012 provides the power of adjudication in respect of certain cases of contravention or violation including tax fraud under the Act, 2012 or the Rules---Furthermore, S. 62 vests power of revision upon the authority---Therefore, the petitioners had alternate and efficacious remedies provided under the Act, 2012 ; in presence thereof invoking the constitutional jurisdiction would amount to stifling the normal course of law---Jurisdiction conferred upon the High Court under Art.199 of the Constitution is neither unbridled nor unrestricted, instead it is an extraordinary jurisdiction to be exercised in rare and exceptional circumstances---Wherever an efficacious and adequate remedy is available to a person invoking Constitutional jurisdiction of High Court, it exercises restraint unless some compelling circumstances exist for invocation of such jurisdiction---Constitutional petition was dismissed, in circumstances.

MUHAMMAD NAEEM vs COMMISSIONER PUNJAB REVENUE AUTHORITY Ss — 2026 PTD 645 LAHORE-HIGH-COURT-LAHORE

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