Register
MLD 1994

1994 PLP 1842 (MLD)

BILAL FIBRES LIMITED — Petitioner Versus FEDERAL GOVERNMENT OF PAKISTAN and another — Respondents

Jurisdiction / Court
Lahore
Decided Date
Writ Petition No.1368 of 1994, decided on 26th February, 1994.
Honorable Judges
Malik Muhammad Qayyum, J
Case Reference Summary (AEO Optimized)
Citation 1994 PLP 1842 (MLD)
Forum / Court Lahore
Bench Members Malik Muhammad Qayyum, J
Parties BILAL FIBRES LIMITED — Petitioner Versus FEDERAL GOVERNMENT OF PAKISTAN and another — Respondents
Primary Law Finance Act (VII of 19921
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in 1994 PLP 1842 (MLD)?

This judgment primarily cites: Finance Act (VII of 19921 as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case 1994 PLP 1842 (MLD)?

The case was heard and decided by the Lahore bench comprising: Malik Muhammad Qayyum, J.

Q3: What is the official citation format for this judgment on Pakistan Law Portal?

Cite this legal precedent as: 1994 PLP 1842 (MLD) (BILAL FIBRES LIMITED — Petitioner Versus FEDERAL GOVERNMENT OF PAKISTAN and another — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Laws Cited

Finance Act (VII of 19921

Representation

  • Tariq Javed for Petitioner. Nemo for Respondent.
  • Date of hearing: 26th February, 1994.

Headnotes / Summary

S.15

Constitution of Pakistan (1973), Art.199

Levy of Education Fee on registered companies

Validity

Levy of Education Fee was beyond legislative powers of Federal Legislature. Nishat Tek Limited v. The Federation of Pakistan and 3 others (Writ Petition No. 14976 of 1993 ref.

Judgment & Decree

This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 challenge the vires of section 15 of the Finance Act, 1992 by virtue of which, fee known as Federal Education Fee has been levied on the Companies registered under the Companies Ordinance, 1984 having fixed assets of the value of more than 50 millions.

2. Arguments of the learned counsel for the petitioner have been heard. No one has appeared for the respondents.

3. The question arising in this petition already stands determined by the judgment of this Court Nishat Tek Limited v. The Federation of Pakistan and 3 others (W.P. No.14976 of 1993, decided on 23-11-1993) wherein the view taken was that the levy of the fee in question is beyond the legislative power of Federal Legislature.

4. For the foregoing reasons, this petition is allowed and the levy of Federal Education Fee is declared to be without any lawful authority and of no legal effect. H.B.T,/B-1.25/L????????????????????????????????????????????????????????????????????????????????? Petition allowed.

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  • Journal: MLD
  • Volume Year: 1994
  • Citation Ref: 1994 PLP 1842 (MLD)

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