1. MUHAMMAD HALEEM, C.J.--In these appeals, by orders dated 30-1-1974 and 25-9-1975, the Enquiry Officer acting under the War Risks Insurance Ordinance, 1971, assessed the insurable value of the goods and the factory and ordered the payment of Rs.13,024.06 and Rs.5,68,528.28 respectively as evaded premium, surcharge and penal interest.
2. Without filing an appeal against this order, the petitioner impugned the assessment order in writ jurisdiction of the Lahore High Court, Lahore, by two separate constitution petitions, but did not succeed as these were dismissed by judgment, dated 17th of January, 1977. Today when these appeals came up for hearing, the counsel for the parties stated that in a like case reported as Pakistan Chrome Mines Ltd v. The Enquiry Officer, War Risk Insurance (Sind and Baluchistan)
3. Ministry of Commerce 1983 SCMR 1208, as no appeal was filed against the order of the Enquiry Officer, the case was remanded to the appellate authority for decision, and that the same course should be followed so far as these appeals are concerned.
4. Accordingly, we would remand these appeals to the appellate authority (Ministry of Commerce, Insurance Wing, Government of Pakistan, Islamabad) for decision on merits, and for that matter the constitution petitions in the High Court should be treated as appeals against the orders of the Enquiry Officer. There will be no order as to costs.