' SARDAR MUHAMMAD, J. -Learned counsel for the respondents has taken a preliminary objection that the I. C. A. Does not lie. He has taken us through Proviso to subsection (2) of section 3 of the Law Reforms Ordinance, 1972, wherein it is provided that appeal shall not be available or competent if the application brought before the High Court under Article 199 arises out of any proceedings in which the law applicable provided for at least one appeal or one revision or one review to any Court, Tribunal or authority against the original order.
2. Without any dispute, a right of appeal, revision or review was available in this case and the matter was decided in revision firstly by the', Additional Commissioner (Revenue) and then by the learned Member, Board of Revenue. Learned counsel for the appellants has not been able to controvert this objection.
3. As the I. C. A. Is not competent, the same stands dismissed.