P L D 2020 Lahore 167 (PLP)

AYESHA A. MALIK, J.

This judgment decides upon the issues raised in the instant Petition as well as connected Petitions detailed in Schedule "A" as all Petitions raise common questions of law and facts.

2. The Petitioners have challenged the imposition of quarter tariff adjustment ("QTA") in the electricity bills issued by the relevant distribution company, who are the Respondents in these petitions. The Petitioners have also challenged the decision dated 14.6.2019 issued by the National Electric Power Regulatory Authority ("NEPRA") and the Notification dated 28.6.2019 issued by the Federal Government.

3. The basic relief sought for by the Petitioners is that the Respondents be restrained from recovering QTA on the consumption of electricity through their electricity bills. The Petitioners before the Court are all consumers of electricity who are aggrieved by the imposition of QTA in their bills on the basis of which the tariff has been adjusted retrospectively. Learned counsel for the Petitioners argued that as per the billing mechanism, the distribution company, on the basis of the monthly readings, issues bills to consumers in accordance with the tariff notified by the Federal Government. Once the bill is paid, it becomes a past and closed transaction as the Petitioners have paid the bill along with all relevant taxes and on the basis thereof have built that payment into their costs for the purposes of their business. Furthermore once the bill has been paid, there is no justification to seek any adjustment against a paid bill nor does the law provide for the same.

4. Learned counsel further argued that the tariff was first determined on 8.3.2016 being a multi year consumer end tariff for the years 2015 to 2020. Against this tariff, LESCO filed a motion leave to review which was dismissed by NEPRA vide order dated 19.5.2016. The Federal Government made a request to reconsider the tariff which was also dismissed on 1.7.2016 by NEPRA. The Respondent distribution companies approached the Hon'ble Islamabad High Court through various different petitions, consequent to which the matter was remanded to NEPRA to re-determine the tariff for the financial year 2015-16 to 2019-20. On 23.10.2017 NEPRA on its own made some adjustments to the tariff for the financial year 2016-17 and for the first time notification for the financial year 2015-16 and 2016-17 was issued on 22.3.2018. In the meantime on 27.4.2018, Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 ("the Act") was amended, such that several amendments were made to Section 31 of the Act of which Section 31(4) is relevant for the purposes of the dispute before the Court. The Federal Government made a request before NEPRA for making uniform tariff and NEPRA issued its decision on 19.12.2018 for the financial year 2016-17 and 2017-18. This was notified on 1.1.2019. On 14.6.2019 NEPRA made its second decision whereby adjustments were made in the tariff that had already been notified on 1.1.2019. These adjustments were notified on 28.6.2019 after following the requirements of law for public notices and calling for objections. Learned counsel further argued that all adjustments made are in violation of Sections 31(2) (a), 31(2) (c), 31(3) (a) and 31(3) (d) of the Act. Learned counsel further argued that the decision was taken by only three members of NEPRA without any Chairman, which is against law. Reliance is placed on "Sh. Rahmatullah v. The Deputy Settlement Commissioner, Centre, 'A' Karachi and others" (PLD 1963 SC 633), "Sheikh Fazal Ahmad v. Raja Ziaullah Khan and another" (PLD 1964 SC 494), "Islamic Republic of Pakistan through the Secretary, Ministry of Commerce and Local Government (Commerce Division), Islamabad" (1977 SCMR 509), "Imtiaz Ahmad and others v. Punjab Public Service Commission through Secretary, Lahore and others" (PLD 2006 SC 472), "Province of Punjab through Secretary to the Government v. Dr. Muhammad Zafar Iqbal and 10 others" (2018 PLC (C.S) 152) and "Syeda Shazia Irshad Bokhari v. Government of Punjab through Secretary Health and another" (PLD 2005 Lahore 428).

5. Report and parawise comments have been filed by the Respondent LESCO. Learned counsel for the LESCO stated that the Respondents are Distribution Licensees who filed petitions before NEPRA for determination of consumer end tariff in accordance with the National Electric Power Regulatory Authority (Tariff Standards and Procedure) Rules, 1998 ("1998 Rules"). A public hearing is always given when adjustments are made and any member of the public can raise objections at the hearing. Quarterly adjustments are made on account of the variations in the components of the Power Purchase Price ("PPP") which includes transmission and distribution losses amongst other components. LESCO challenged the determination made on 8.3.2016 and ultimately the matter went to the Hon'ble Islamabad High Court wherein the issue of tariff determination was remanded to NEPRA in terms of the judgment cited at Lahore Electric Supply Company Limited (LESCO) and others v. National Electric Power Regulatory Authority and others (PLD 2018 Islamabad 20). Learned counsel argued that NEPRA issued the tariff and made all adjustments as per the rules; that it has not violated any provision of the Act, the Rules or the National Electric Power Regulatory Authority Guidelines for Determination of Consumer End Tariff (Methodology and Process) 2015 ("the Guidelines") and that in fact this issue has been decided several times all the way up to the august Supreme Court of Pakistan. Learned counsel further stated that the Petitioners have no vested right to challenge the tariff. He argued that a public hearing is given and any objection that the Petitioners have to the prudency of the costs should be raised at that time and that such matter cannot be challenged in Constitutional petition. Learned counsel places reliance on ICC Textiles Limited through Authorized Representative and 31 others v. Water and Power Development Authority (WAPDA), WAPDA House, Lahore through Chairman and 15 others (2009 CLC 1343), Flying Board and Paper Products Ltd. and others v. Government of Pakistan through Secretary Cabinet Division and others (2010 SCMR 517) and in W.P. No.25437/2015 titled Hameed Steel and others v. LESCO and others vide order dated 2.9.2015. He further clarified that essentially QTA has always been made, however, it is for the first time that this has been depicted in a separate box in the bill in terms of the requirements stipulated in the Notification dated 28.6.2019 issued by the Ministry of Energy (Power Division), Islamabad. On the issue of the number of the members who can take a decision with respect to tariff he stated that the matter in issue stands decided by the august Supreme Court of Pakistan in "National Electric Power Regulatory Authority v. Faisalabad Electric Supply Company Limited" (2016 SCMR 550) hence this objection cannot be raised before this Court.

6. Report and parawise comments have also been filed by the Respondent NEPRA. Learned counsel for the Respondent NEPRA argued that NEPRA is statutory body established under the Act for the regulation of provision of electric power service in Pakistan. In terms of the Act, NEPRA is responsible for the determination of tariff. Every distribution licensee files a petition before NEPRA seeking determination of consumer end tariff in accordance with the provision of the 1998 Rules. The salient features of the petitions are published in the newspaper inviting comments, objections and interveners and a public hearing is granted. Subsequently, the tariff determination is made by NEPRA. In the case before the Court a multiyear consumer end tariff was determined for LESCO for a period of five years from 2015 to 2020. Essentially the determination was made on 08.08.2016 after carrying out a public hearing, however, LESCO was aggrieved by this determination, hence it filed a motion for leave for review, which was decided by NEPRA on 19.05.2016. Subsequently, reconsideration request was filed by the Federal Government, which was decided on 01.07.2016. LESCO being aggrieved filed a petition before the Hon'ble Islamabad High Court, Islamabad, which ultimately remanded the matter to NEPRA for reconsideration in terms of PLD 2018 Islamabad 20 (supra). Learned counsel stated that tariff methodology for determining PPP and quarterly adjustment are provided for in the Guidelines. The consumer end tariff is determined to ensure recovery of the revenue requirements of the distribution company in accordance with the Act and 1998 Rules. The Petitioners before the Court had efficacious remedy available to them under the Act in the form of an appeal, which remedy has not been availed by them. Furthermore, they can always participate in the public hearing if they have any objection or comments with respect to the quarterly adjustment. However, the contention that the quarterly adjustments are against the mandate of the law or that they are applied retrospectively is totally without basis as it is part of the mechanism for tariff determination which is prescribed under the law and which has been followed by NEPRA regularly. He explained that quarterly adjustment can only be made after the actual consumption of electricity, hence the Guidelines prescribes for adjustment to be made at end of each quarter, once the actual figures are available. With respect to the arguments made on the composition of NEPRA and the fact that only three members were available at the time when the decision was taken, learned counsel stated that the matter in issue has already been decided by the august Supreme Court of Pakistan in 2016 SCMR 550 (supra), hence the said issue cannot be raised again before this Court.

7. Report and parawise comments have also been filed by the Respondent FESCO, GEPCO and IESCO. They have adopted the arguments raised by the learned counsel for the Respondent LESCO and NEPRA. On behalf of Federal Government, learned Deputy Attorney General for Pakistan also adopts the arguments made on behalf of NEPRA.

8. Heard and record perused. The impugned decision dated 14.06.2019 by NEPRA is related to the periodical adjustment in Tariff for the 1st and 2nd Quarters of the FY 2017-18. As per the decision, XWDISCOs filed their quarterly adjustment request on account of the variation in the PPP, which includes the impact of transmission and distribution losses for the first and second quarters being July to September, 2018 and October to September, 2018. A public hearing was held on 13.03.2019 and subsequently NEPRA gave due consideration to the comments, objections and interveners. A decision was made on 14.06.2019, which was communicated to the Federal Government for notifying in the official Gazette. The Petitioners are aggrieved by this decision on the ground that it is not in accordance with the Act; that it has retrospective effect and that the NEPRA was not duly constituted at the time. They rely on Section 31 of the Act to urge their point of illegality and being against the mandate of the law.

9. The basic frame work of the law for tariff determination falls under the Act. Section 7 provides for the powers and functions of the Authority, wherein Section 7(2)(i) prescribes that the Authority shall issue guidelines and standard operating procedures for tariff determination. Section 7(3)(a) prescribes that NEPRA shall determine tariff, rates, charges and other terms and conditions for supply of electric power service by the generation, transmission, and distribution companies and recommend to the Federal Government for its notification. Section 31 provides that the Authority shall in the determination, modification or revision of rates, charges and terms and conditions for the provision of electric power service be guided by the national electricity policy, the national electricity plan and such guidelines as may be issued by the Federal Government in order to give effect to the national electricity policy and national electricity plan. In terms of Section 31(3) the general guidelines applicable for tariff determination have been provided in which it is stated that tariff should allow the licensees the recovery of any and all cost prudently incurred to meet the demonstrated needs of their customers. Section 31(4) provides that NEPRA shall determine a uniform tariff for distribution licensees on the basis of their consolidated accounts. Once the tariff has been approved, it has to be notified by the Federal Government in the official Gazette under Section 31(7). The Act also provides for an appeal under Section 12G against any decision or order of the Authority and the quorum of the Appellate Tribunal is in terms of Section 12E. The 1998 Rules prescribe for the procedure to be followed by the Distribution Licensees when filing its tariff petitions such that Rule 5 of the 1998 Rules requires publication and service of notices for a public hearing and in terms of Rule 9 the hearing is given by the Authority. Rule 17 of the 1998 Rules provides for the standards and guidelines on the basis of which tariff shall be determined and again in terms of Rule 17(3)(i) of the 1998 Rules tariff should allow licensees the recovery of any and all costs prudently incurred to meet the demonstrated needs of their customers.

10. In exercise of power under Section 7(2)(i) of the Act, NEPRA has issued Guidelines which provides for the methodology to be adopted with reference to tariff determination. In terms of Guideline 49 quarterly and bi-annual PPP adjustments are prescribed with reference to the PPP components being adjustments pertaining to the capacity and transmission charges, the impact of T&D losses and adjustment of variable O&M. Each component of the PPP is provided for in the revenue requirement of the distribution licensees on the basis of projected figures which are subject to adjustment as per actual figures as it is a pass through item. Also since there is a requirement for a uniform consumer and tariff at a national level, this is determined by NEPRA and notified by the Federal Government. The XWDISCOs file their adjustment requests on account of PPP variation in terms thereof. The objective of quarterly adjustment is to ensure that all pass through costs are factored into the tariff as per the requirement of the Act and 1998 Rules. The Distribution Companies do not have to bear these costs and are entitled to recover all prudently incurred costs. Hence the requirement of quarterly or bi-annual adjustment. It is noted that as per the Guidelines only fuel adjustment is made on a monthly basis.

11. NEPRA determines tariff as per Section 31 of the Act after a distribution licensees file the petitions as per the 1998 Rules and the Guidelines. NEPRA determines the consumer end tariff for each distribution licensee after assessing the different components of its revenue requirements. In this context, there is a public hearing, which is duly published in the newspapers inviting all comments, objections and interveners request. The formulas and principles for determining the revenue requirement is provided under the Guidelines. The Guideline prescribes for quarterly adjustment of capacity and transmission charges, the impact of transmission and distribution losses and the adjustment of variable O&M. As per the Guidelines, fuel adjustment is made on a monthly basis whereas the costs, charges and losses are made on a quarterly basis. This is necessitated because every tariff determination is based on presumptive figures at the beginning of the financial year, which figures have to be actualized on the basis of actual data. This exercise is carried out periodically on a quarterly basis after holding a public hearing. In this way every tariff determination is for a fixed period and every quarterly adjustment is also for a fixed quarter. Hence QTA is as per the prescribed methodology and falls within the frame work of the Act. These are technical issues, based on projections and data for which NEPRA has laid out a transparent and comprehensive procedure, which should be followed. Therefore, the contention of the Petitioners with reference to QTA is without basis as the structure of the Act read with 1998 Rules and the Guidelines clearly provides for periodical adjustment of the PPP components which have to be determined based on actual costs incurred.

12. Consequent to the decision given by the Hon'ble Islamabad High Court, PLD 2018 Islamabad 20 (supra), NEPRA set out to re determine the tariff for the FY 2015-16 which included costs and adjustments pertaining to the entire financial year. A public hearing was held for the benefit of all stakeholders and the prudency of all costs claimed for that quarter were duly considered. At the time, NEPRA decided to include the impact of the component of the PPP for the entire FY 2015-16 as considerable period had lapsed from when tariff was earlier determined and when the matter was remanded to NEPRA vide the decision of the Hon'ble Islamabad High Court. Since there was a public hearing, the Petitioners should have participated in the same and could should have raised their objections at the time with respect to the prudency of the costs being claimed. At this stage, raising these objections before this Court in Constitutional jurisdiction is without basis as there is no vested right in favour of the Petitioners which they seek to enforce nor is there any basis on which they can claim that the periodical adjustments are illegal or have been even given retrospective effect. The periodical adjustments are in terms of the prescribed procedure under the scheme of the Act, hence no illegality is made out. Furthermore, remedy of appeal is provided under the Act, which was never availed by the Petitioners.

13. So far as the Petitioners' objection with respect to the composition of the authority and the fact that at the time they were only two members and one Vice Chairman, it is noted that this matter has already been decided by the august Supreme Court of Pakistan in "National Electric Power Regulatory Authority v. Faisalabad Electric Supply Company Limited" (2016 SCMR 550), hence no grievance is made out in this respect before this Court.

14. In view of the aforesaid, this petition as well as all connected petitions are dismissed. At this stage learned counsel for the Petitioners requested that in the event that their prayer is not accepted by the Court, NEPRA should be directed to make installments for the sake of payment of QTA. It is observed that in this regard any request for installment should be raised before NEPRA or the Distribution Companies. SCHEDULE-A Details of Writ Petitions mentioned in judgment Dated 20.11.2019 passed in W.P. No.48379/2019 1. 48379/19 Ghani Global Glass Limited v. Federation of Pakistan etc., 2. 63942/19 Muhammad Sarwar etc v. Federation of Pakistan etc., 3. 64071/19 Zahid Packages Pvt. Limited v. Federation of Pakistan etc., 4. 64072/19 Specialists Group Inc. Limited v. Federation of Pakistan etc., 5. 64073/19 Jauharabad Sugar Mill Limited v. Federation of Pakistan etc., 6. 64075/19 Naseem Fabrics v. Federation of Pakistan etc., 7. 64306/19 Waleed Ahmad Weaving Factory etc v. Federation of Pakistan etc., 8. 64318/19 Muhammad Nawaz etc v. Federation of Pakistan etc., 9. 64329/19 M.M. Plastic Industry v. Federation of Pakistan etc., 10. 64378/19 Sitara Textile Industries Limited etc v. Federation of Pakistan etc., 11. 64688/19 Noor Fatima Fabrics (Pvt.) Ltd. etc v. Federation of Pakistan etc., 12 64695/19 Shafqat Weaving Factory v. Federation of Pakistan etc., 13. 64698/19 M.D. Steel Furnace v. Federation of Pakistan etc., 14. 64786/19 Aamar Bilal Textile v. Federation of Pakistan etc.,15. 65002/19 Adil Javed v. Federation of Pakistan etc.,16. 65006/19 Muhammad Awais v. Federation of Pakistan etc., 17. 65050/19 Image Garments (Pvt.) Limited etc v. Federation of Pakistan etc., 18. 65390/19 Umer Zaheer Weaving Factory etc v. Federation of Pakistan etc., 19. 69841/19 Phoenix Chemicals Pvt Limited v. Federation of Pakistan etc., 20. 69718/19 Prime Worsted Spinning Mills etc v. Federation of Pakistan etc., 21. 69839/19 Al Fateh Aziz Industry v. Federation of Pakistan etc., 22 69834/19 Pak Panther Limited v. Federation of Pakistan etc., 23. 69840/19 Muridke Flour Mills v. Federation of Pakistan etc., 24.70068/19 Abdul Latif Mills v. Federation of Pakistan etc., 25. 69939/19 Muhammad Zubair v. Federation of Pakistan etc., 26 69886/19 Sheikh Shahbaz Foudary v. Federation of Pakistan etc., 27.69881/19 Haded Fabricators v. Federation of Pakistan etc., 28. 69883/19 Raiees Foundry Works v. Federation of Pakistan etc., 29. 69884/19 Capital Engineering Works v. Federation of Pakistan etc., 30. 70124/19 New Malik Steel Centre v. Federation of Pakistan etc., 31. 69889/19 Al Fateh Aziz Foundry v. Federation of Pakistan etc., 32. 70170/19 FYNK Pharmaceuticals v. Federation of Pakistan etc., 33. 70158/19 Usman Steel Re-Rolling Mills etc v. Federation of Pakistan etc., 34. 70175/19 Nisar Karim Flour and General Mills Limited v. Federation of Pakistan etc., 35. 62967/19 Tariq Roller Flour Mills Pvt. Limited v. Federation of Pakistan etc., 36. 61939/19 NKF Industries etc v. Federation of Pakistan etc., 37. 64072/19 Specialists Group Inc. Limited v. Federation of Pakistan etc., 38. 62639/19 Al Rafay Steel Industry v. Federation of Pakistan etc., 39. 56050/19 Madni Poly Tex Pvt. Limited v. Federation of Pakistan etc., 40. 53655/19 Aaj Paper Mills Pvt. Ltd v. Federation of Pakistan etc., 41. 62026/19 Sufi Wheat Products Pvt. Ltd v. Federation of Pakistan etc., 42. 53981/19 Dada Enterprises (Pvt.) Ltd v. Federation of Pakistan etc., 43. 62444/19 Naveed Alam Foundry v. Federation of Pakistan etc., 44. 52675/19 Al Aziz Paper Mills v. Government of Pakistan etc., 45. 53658/19 Zafar Silk Factory etc v. Government of Pakistan etc., 46. 53983/19 Zeenat Printing and Dyeing Mills Pvt. Limited etc v. Federation of Pakistan etc., 47. 55406/19 Ifrah Silk Factory etc v. Federation of Pakistan etc., 48. 48192/19 Best Fibers Pvt. Ltd. etc v. Federation of Pakistan etc., 49. 48184/19 Arsam Pulp and Paper Board Industries v. Federation of Pakistan etc., 50. 53929/19 R.G. Industries etc v. Federation of Pakistan etc., 51. 48771/19 Ujala Cotton Mills v. Federation of Pakistan etc., 52. 55271/19 FM Textile Mills Pvt. Ltd. v. Federation of Pakistan etc., 53. 55662/19 Waseem Younas etc v. Federation of Pakistan etc., 54. 59760/19 R.H. Textile Weaving Facotry and Art Tex v. Federation of Pakistan etc., 55. 55802/19 R.H. Textile Weaving Facotry and Art Tex v. Federation of Pakistan etc., 56. 62628/19 Kohinoor Textile Mills Limited etc v. Federation of Pakistan etc., 57.55666/19 DG Khan Cement Company Limited v. Federation of Pakistan etc., 58. 65393/19 Jannat Weaving Facotry v. Federation of Pakistan etc., 59. 60389/19 Dilshad Weaving Facotry etc v. Federation of Pakistan etc., 60. 48774/19 Taiga Apparel Pvt. Ltd v. Federation of Pakistan etc., 61. 47575/19 Kohinoor Spinning Mills Ltd etc v. Federation of Pakistan etc., 62. 64304/19 Mubarak Textile etc v. Federation of Pakistan etc., 63. 60377/19 Malik Flour and General Mills etc v. Federation of Pakistan etc., 64. 55392/19 Maqsood Faisal Paper and Board Mills Pvt. Ltd v. Federation of Pakistan etc., 65. 62662/19 Ghaznavi Industries Pvt. Ltd v. Federation of Pakistan etc., 66. 62394/19 Ghaznavi Industries Pvt. Ltd v. Federation of Pakistan etc., 67. 60373/19 Sigma Refrigeration Ltd etc v. Federation of Pakistan etc., 68. 61428/19 Rao Amir Sohail (M/s Remoxin Enterprises) v. Federation of Pakistan etc., 69. 54151/19 Abdullah Flour Mills Pvt. Ltd v. Federation of Pakistan etc., 70. 52417/19 Volta Plastic Industries Pvt. Ltd v. Federation of Pakistan etc., 71. 52415/19 Al-Harmain Flour and General Mills Private Ltd etc v. Federation of Pakistan etc., 72. 48934/19 Waqas Steel Furnace v. Federation of Pakistan etc., 73. 65005/19 Madina Enterprises etc v. Federation of Pakistan etc., 74. 53976/19 AZ Pharmaceutical Co. Ltd v. Federation of Pakistan etc., 75. 47483/19 Qasur Textile Mills Pvt. Ltd etc v. Federation of Pakistan etc., 76. 46032/19 Global Spinning Pvt. Ltd v. Federation of Pakistan etc., 77. 48644/19 Ghulam Murtaza Cotton Waste Factory etc v. Federation of Pakistan etc., 78. 47488/19 Ahsan Elahi Textile Mills etc v. Federation of Pakistan etc., 79. 48093/19 Fahad Javed Spinning Pvt. Ltd etc v. Federation of Pakistan etc., 80. 48277/19 Khalid Nazir Spinning Ltd etc v. Federation of Pakistan etc., 81. 55950/19 Bin Farooq Textile Mills etc v. Federation of Pakistan etc., 82. 64008/19 United Textiles etc v. Federation of Pakistan etc., 83. 55403/19 Azhar Ice Factory etc v. Federation of Pakistan etc., 84. 64316/19 Azhar Hussain etc v. Federation of Pakistan etc., 85. 64088/19 Al Zamin Textile Mills Pvt. Ltd etc v. Federation of Pakistan etc., 86. 55954/19 Mirza Mahboob Alam and Company v. Federation of Pakistan etc., 87. 55411/19 Abdul Rehman v. Federation of Pakistan etc., 88. 53996/19 Pure Gold Paper and Board Mills Pvt. Ltd etc v. Federation of Pakistan etc., 89. 51600/19 Ishtiaq Ahmad v. Federation of Pakistan etc., 90 65000/19 Rubina Imtiaz v. Federation of Pakistan etc., 91. 55393/19 A.A. Paper Private Limited v. Federation of Pakistan etc., 92. 52128/19 Naveed Nawaz Textiles Pvt. Ltd etc v. Federation of Pakistan etc., 93. 48508/19 Opera Textile Mills Pvt Ltd etc v. Federation of Pakistan etc., 94. 48667/19 Mandiali Paper Mills Pvt. Ltd etc v. Federation of Pakistan etc., 95. 63958/19 Maple Leaf Cement Company Limited etc v. Federation of Pakistan etc., 96. 48509/19 Rado Dyeing and Printing Mills Pvt. Ltd v. Federation of Pakistan etc., 97. 55947/19 Sitara Chemical Industries Ltd etc v. Federation of Pakistan etc., 98. 51593/19 Allah Din Steel Re-Rolling Mills etc v. Federation of Pakistan etc., 99. 48870/19 Asif Steel Industries etc v. Federation of Pakistan etc., 100. 48768/19 Gold Star Steel etc v. Federation of Pakistan etc., 101. 64822/19 Aaqib Latif etc v. Federation of Pakistan etc., 102. 55413/19 Basharat Ali v. Federation of Pakistan etc., 103. 55761/19 Zahid Hussain etc v. Federation of Pakistan etc., 104. 48179/19 Al Hamd Spinning Mills Pvt. Ltd etc v. Federation of Pakistan etc., 105. 52796/19 Maqsood Ahmad Bhatti etc v. Federation of Pakistan etc., 106. 64396/19 Muhammad Arshad etc v. Federation of Pakistan etc., 107. 64062/19 Ghulam Rasool Textile Mills etc v. Federation of Pakistan etc., 108. 65010/19 Abdul Nasir Gill etc v. Federation of Pakistan etc., 109. 64700/19 Farhat Corporation etc v. Federation of Pakistan etc., 110. 64314/19 AAA Developers etc v. Federation of Pakistan etc., 111. 64027/19 Punjab Beverages Company Pvt. Ltd etc v. Federation of Pakistan etc., 112. 56564/19 Abu Bakar Anees Textile Mills v. Federation of Pakistan etc., 113. 55914/19 Sultani Elasto Produces Pvt Ltd etc v. Federation of Pakistan etc., 114. 57381/19 Star Textile Printing Industries v. Federation of Pakistan etc., 115. 56371/19 Messrs Faisal Mustafa Textile Mills Pvt. Ltd etc v. Federation of Pakistan etc., 116. 55659/19 M/S G.H and Sons Plastic Industries Pvt Ltd. v. Federation of Pakistan etc., 117. 55655/19 Hina Sana Textile Mills Pvt Ltd etc v. Federation of Pakistan etc., 118. 50987/19 H&M Knitting etc v. Federation of Pakistan etc., 119. 48443/19 Abdur Rehman Corporation Pvt Ltd. etc v. Federation of Pakistan etc., 120. 65193/19 Taiga Apparel Pvt Limited v. Federation of Pakistan etc., 121. 55397/19 Majeed Fabrics Pvt Ltd etc v. Federation of Pakistan etc., 122. 56559/19 Image Garments Pvt. Ltd. v. Federation of Pakistan etc., 123. 57492/19 Shuja Shuja through Malik Shakeel Yousaf v. Federation of Pakistan etc., 124. 55475/19 Ahmad Textile Industries (AOP) v. Federation of Pakistan etc., 125. 55402/19 Fine Star Processing Mills Pvt. Limited v. Federation of Pakistan etc., 126. 54435/19 Zafar Hayat v. Federation of Pakistan etc., 127. 53489/19 Arif Mehmood Malik Textile Pvt Ltd etc v. Federation of Pakistan etc., 128. 49746/19 Crescent Steel and Allied Products Limited v. Federation of Pakistan etc., 129. 63932/19 Muhammad Riaz v. Federation of Pakistan etc., 130. 55396/19 J.R Dyeing and Textile Mills Pvt Ltd v. Federation of Pakistan etc., 131. 62667/19 Asad Elahi etc v. Federation of Pakistan., 132. 62443/19 Kashif Raza v. Federation of Pakistan etc., 133. 54132/19 Khalid Hussain etc v. Federation of Pakistan etc., 134. 54124/19 OAK Steel and Metals Pvt. Ltd. v. Federation of Pakistan etc., 135. 55472/19 New Master Industries (AOP) v. Federation of Pakistan etc., 136. 55664/19 Z.T. Textile Mills v. Federation of Pakistan etc., 137. 56174/19 Shandy Cola Pakistan v. Federation of Pakistan etc., 138. 56628/19 Ch. Sarfraz Ahmad v. Federation of Pakistan etc., 139. 70345/19 Cotton and Cotton International v. Federation of Pakistan etc., 140. 70434/19 Haris Malik v. Federation of Pakistan etc., 141. 70341/19 Cotton Era Pvt. Ltd v. Federation of Pakistan etc., 142. 70347/19 Kausar Ghee Mills v. Federation of Pakistan etc., 143. 70344/19 Meat Foods etc v. Federation of Pakistan etc., 144. 46941/19 HA Fibres Pvt. Ltd. etc v. Federation of Pakistan etc., 145.46942/19 Ruby Textile Mills Ltd v. Federation of Pakistan etc., 146. 47870/19 Al Riaz Knitwear Pvt. Ltd etc v. Federation of Pakistan etc., 147. 48095/19 Wisal Kamal etc v. Federation of Pakistan etc., 148. 48635/19 Humbul Tex Pvt. Ltd v. Federation of Pakistan etc., 149 48639/19 Liaqat Spinning Mills v. Federation of Pakistan etc., 150. 48775/19 Mazhar Steel Mills etc v. Federation of Pakistan etc., 151. 48867/19 Roshan Steel Furnace etc v. Federation of Pakistan etc., 152. 50583/19 Rehmat Nazir Rayon Pvt. Ltd. etc v. Federation of Pakistan etc., 153. 50831/19 Anjum Manzoor etc v. Federation of Pakistan etc., 154. 51977/19 Panther Tyres Limited v. Federation of Pakistan etc., 155. 52005/19 Leader Tanneries v. Federation of Pakistan etc., 156. 52113/19 Diomond Tyres Limited v. Federation of Pakistan etc., 157. 52223/19 Al Shifa Textile etc v. Federation of Pakistan etc., 158. 52525/19 Ali Ahmad v. Federation of Pakistan etc., 159. 52523/19 Steel Craft Pvt. Limited etc v. Federation of Pakistan etc., 160. 52999/19 Shafique Cotton Waste Factory etc v. Federation of Pakistan etc., 161. 53041/19 Data Flour Mills v. Federation of Pakistan etc., 162 53473/19 Gujranwala Carpet Yarn Indusries Pvt. Ltd. v. Federation of Pakistan etc., 163. 53483/19 Waqas Rafiq Inernational etc v. Federation of Pakistan etc., 164. 53487/19 Muhammad Ramzan v. Federation of Pakistan etc., 165. 53491/19 Kamran etc v. Federation of Pakistan etc., 166. 53493/19 Ishtiaq Hussain etc v. Federation of Pakistan etc., 167. 53661/19 Al Khair Tannery etc v. Federation of Pakistan etc., 168. 53663/19 UBC Convertee Pvt. Ltd. v. Federation of Pakistan etc., 169. 54209/19 Abdullah Textile etc v. Federation of Pakistan etc., 170. 54433/19 Canal Flour & General Mills v. Federation of Pakistan etc., 171. 55357/19 MK Cotton Waste Factory etc v. Federation of Pakistan etc., 172. 55979/19 ATC Processing Pvt. Ltd. v. Federation of Pakistan etc., 173. 56566/19 Ghani Habib Feed etc v. Federation of Pakistan etc., 174. 57901/19 Anwar Khawaja Industries Ltd. v. Federation of Pakistan etc., 175. 59847/19 MBS Steel etc v. Federation of Pakistan etc., 176. 60177/19 Ravi Autos Sunder Pvt. Ltd. v. Federation of Pakistan etc., 177. 60367/19 Tandlianwala Sugar Mills Ltd etc v. Federation of Pakistan etc., 178. 60375/19 Khawaja Touseef Usman etc v. Federation of Pakistan etc., 179. 60627/19 AR Fibers v. Federation of Pakistan etc., 180. 60649/19 Punjab Cotton Wase Merchant v. Federation of Pakistan etc., 181. 60685/19 Makka Roller Flour Mills etc v. Federation of Pakistan etc., 182. 60983/19 Premier Flour Mills etc v. Federation of Pakistan etc., 183 60999/19 Prime Poly Pack Private Limited v. Federation of Pakistan etc., 184. 61003/19 National Battery Industries Pvt. Ltd. v. Federation of Pakistan etc., 185. 61269/19 Quality Textiles Mills Limited v. Federation of Pakistan etc., 186. 61465/19 Ali Flour and General Mills etc v. Federation of Pakistan etc., 187. 61469/19 Talib Hussain etc v. Federation of Pakistan etc., 188. 61473/19 Al Barakah Industries etc v. Federation of Pakistan etc., 189. 61477/19 Barkat Textile Mills Ltd etc v. Federation of Pakistan etc., 190. 61589/19 Orient Electronics Pvt. Limited v. Federation of Pakistan etc., 191. 61739/19 Dynamic Bravo Industries Ltd etc v. Federation of Pakistan etc., 192. 61745/19 Ideal Steel Re-Rolling Mills v. Federation of Pakistan etc., 193. 61749/19 Al Nasr Textile Ltd etc v. Federation of Pakistan etc., 194. 61757/19 Shan Tanneries etc v. Federation of Pakistan etc., 195. 61797/19 Khushi Muhammad etc v. Federation of Pakistan etc., 196. 61827/19 Yousaf Weaving Mills Limited etc v. Federation of Pakistan etc., 197. 62021/19 Ulfat Textile Mills etc v. Federation of Pakistan etc., 198. 62023/19 Lasani Cold Storage v. Federation of Pakistan etc., 199. 62079/19 Azam Haleem Tannery etc v. Federation of Pakistan etc., 200. 62291/19 Kashif Mumtaz Bodla etc v. Federation of Pakistan etc., 201. 62303/19 Excel Cotton Pvt. Ltd. v. Federation of Pakistan etc., 202.62305/19 Paradise Spinning Mills Ltd v. Federation of Pakistan etc., 203. 62307/19 Hussain Flour Mills v. Federation of Pakistan etc., 204. 62637/19 Ayub Mughal Steel v. Federation of Pakistan etc., 205. 63917/19 Bahoo Flour & General Mills v. Federation of Pakistan etc., 206. 63967/19 Pak Panther Spinning Mills Ltd etc v. Federation of Pakistan etc., 207. 64297/19 Mueen Industries etc v. Federation of Pakistan etc., 208 66019/19 Marine International v. Federation of Pakistan etc., 209. 67785/19 Ihsan Cotton Products (Pvt.) Ltd etc v. Federation of Pakistan etc., 210. 67835/19 Kahsmir Feeds Limited v. Federation of Pakistan etc., 211. 68055/19 Safdar Hussain Weaving Factory etc v. Federation of Pakistan etc., 212. 68355/19 Khalid Hussain etc v. Federation of Pakistan etc., 213. 68358/19 Hassan Tariq v. Federation of Pakistan etc., 214. 68682/19 Pak Panther Spinning Mills Ltd etc v. Federation of Pakistan etc., 215. 68809/19 Afco Steel Industries etc v. Federation of Pakistan etc., 216. 53492/19 Chaudhry Steel Re-Casting etc v. Federation of Pakistan etc., 217. 53496/19 Rehmat Flour and General Mills Private Limited etc v. Federation of Pakistan etc., 218. 65610/19 Muhammad Arif etc v. Federation of Pakistan etc., 219. 62070/19 Al Rehmania Flour and General Mills v. Federation of Pakistan etc., 220.6 5768/19 Zafar Fabrics Private Limited v. Federation of Pakistan etc., 221. 61834/19 FYNK Pharmaceuticals v. Federation of Pakistan etc., 222. 62068/19 Rahat Industries etc v. Federation of Pakstan etc., 223. 62288/19 Khawar Anwar etc v. Federation of Pakistan etc., 224. 62292/19 Jamil and Sons v. Federation of Pakistan etc., 225. 62295/19 Ghani Value Glass Limited v. Federation of Pakistan etc., 226. 62299/19 Modern Flour and General Mills v. Federation of Pakistan etc., 227. 62302/19 Rehan Khalid Steel Mills v. Federation of Pakistan etc., 228. 62447/19 Khalid Hussain etc v. Federation of Pakistan etc., 229. 62627/19 Ghani Glass Limited v. Federation of Pakistan etc., 230. 62636/19 ATAS Papers Pvt. Ltd v. Federation of Pakistan etc., 231. 63083/19 FYNK Pharmaceuticals v. Federation of Pakistan etc., 232. 63113/19 Syed Muhammad Maudoodi v. Federation of Pakistan etc., 233. 61811/19 FYNK Pharmaceuticals v. Federation of Pakistan etc., 234. 61683/19 Hashmi Paper and Board Mills etc v. Federation of Pakistan etc., 235. 61737/19 Royal Board and Paper Mills Pvt. Ltd etc v. Federation of Pakistan etc., 236. 55474/19 Shoaib Usman Textile Industires Pvt. Ltd. v. Federation of Pakistan etc., 237. 55573/19 Zafar Hayat v. Federation of Pakistan etc., 238. 55743/19 Muhammadi Weaving Factory etc v. Federation of Pakistan etc., 239. 55953/19 Sikandar Umar etc v. Federation of Pakistan etc., 240. 56149/19 Muhammad Abbas v. Federation of Pakistan etc., 241. 56367/19 Berger Paints Pakistan Ltd etc v. Federation of Pakistan etc., 242. 62544/19 Al Yousaf CNG Filling Station etc v. Federation of Pakistan etc., 243. 61590/19 Barkat Flour and General Mills v. Federation of Pakistan etc., 244. 64739/19 Rafhan Maize Company v. Federation of Pakistan etc., 245. 56152/19 Muhammad Shoaib v. Federation of Pakistan etc., 246. 60970/19 Muhammad Fahad Shahzad v. Federation of Pakistan etc., 247. 52514/19 Prime Poly Pack Pvt. Ltd v. Federation of Pakistan etc., 248. 52520/19 Ittefaq Iron Industries Ltd v. Federation of Pakistan etc., 249. 53043/19 Interwood Mobel Pvt. Ltd v. Federation of Pakistan etc., 250. 53676/19 Al-Hilal Paper Mills etc v. Federation of Pakistan etc., 251. 53978/19 Al Haram Dyeing and Finishing Industry v. Federation of Pakistan etc., 252. 53979/19 Al Haram Dyeing and Finishing Industry v. Federation of Pakistan etc., 253. 60611/19 Nayyer Carpet Industries Pvt. Ltd v. Federation of Pakistan etc., 254. 60725/19 Medisave Pharma Enterprises v. Federation of Pakistan etc., 255. 61832/19 Ahmad Glass Industry v. Federation of Pakistan etc., 256. 63942/19 Muhammad Sarwar etc v. Federation of Pakistan etc., 257. 64071/19 Zahid Packages Pvt. Ltd v. Federation of Pakistan etc., 258. 64073/19 Jauharabad Sugar Mills Ltd. v. Federation of Pakistan etc., 259. 64075/19 Naseem Fabrics v. Federation of Pakistan etc., 260. 64306/19 Waleed Ahmad Weaving Factory etc v. Federation of Pakistan etc., 261. 64318/19 Muhammad Nawaz etc v. Federation of Pakistan etc., 262. 64378/19 Sitara Textile Industries Limited etc v. Federation of Pakistan etc., 263. 64688/19 Noor Fatima Fabrics Pvt. Limited etc v. Federation of Pakistan etc., 264. 64695/19 Shafqat Weaving Factory v. Federation of Pakistan etc., 265. 64786/19 Ammar Bilal Textile v. Federation of Pakistan etc., 266. 65002/19 Adil Javed v. Federation of Pakistan etc., 267. 65006/19 Muhammad Awais v. Federation of Pakistan etc., 268. 65050/19 Image Garments (Pvt.) Limited etc v. Federation of Pakistan etc., 269. 65390/19 Umer Zaheer Weaving Factory etc v. Federation of Pakistan etc., 270. 48865/19 Bashir Printing Industries Pvt. Ltd etc v. Federation of Pakistan etc., 271. 51587/19 Flying Cement Company Limited v. Federation of Pakistan etc., 272. 51583/19 Muhammad Yousaf v. Federation of Pakistan etc., 273. 48765/19 Taj International Pvt. Ltd v. Federation of Pakistan etc., 274. 48669/19 Afaq and Daniyal Steel Industry etc v. Federation of Pakistan etc., 275. 48637/19 Samira Fabrics Pvt. Ltd etc v. Federation of Pakistan etc., 276.48863/19 Madina Steel through Kashif Ali v. Federation of Pakistan etc., 277. 48791/19 Flying Paper Industry v. Federation of Pakistan etc., 278. 48177/19 Abdul Hafeez v. Federation of Pakistan etc., 279. 46028/19 Amtex Limited etc v. Federation of Pakistan etc., 280 45590/19 Ashiana Cotton Products etc v. Federation of Pakistan etc., 281. 48779/19 SS Fabrics Pvt. Limited etc v. Federation of Pakistan etc., 282. 47567/19 Asia Spinning Mills etc v. Federation of Pakistan etc., 283. 45937/19 Asim Textile Mills Ltd etc v. Federation of Pakistan etc., 284. 45765/19 Crescebt Textile Mills etc v. Federation of Pakistan etc., 285. 52403/19 Rehan Can Pvt. Ltd. v. Federation of Pakistan etc., 286. 48772/19 Shaheen Fabrics etc v. Federation of Pakistan etc., 287 48871/19 Flying Cement Company Ltd v. Federation of Pakistan etc., 288 53482/19 OK Flour Mills Pvt. Ltd v. Federation of Pakistan etc., 289.55769/19 Noon Sugar Mills Limited Bhalwal v. Federation of Pakistan etc., 290. 55916/19 Moeen Engineering Works v. Federation of Pakistan etc., 291. 53670/19 Madina Steel Industries etc v. Federation of Pakistan etc., 292. 55395/19 Shoaib Ghani etc v. Federation of Pakistan etc., 293. 54417/19 Modem Flour and General Mills v. Federation of Pakistan etc., 294. 52913/19 Ahmad Glass Industry Pvt. Ltd v. Federation of Pakistan etc., 295. 53659/19 Ahmed Straw Board v. Federation of Pakistan etc., 296. 53660/19 Sigma Refrigeration Ltd v. Federation of Pakistan etc., 297.55399/19 Muhammad Tahir v. Federation of Pakistan etc., 298. 69937/19 Asif and Javed Foundry v. Federation of Pakistan etc., 299. 69890/19 Zeeshan Plastic Industry v. Federation of Pakistan etc., 300. 54152/19 Frontier Foundry Pvt. Ltd etc v. Federation of Pakistan etc., 301. 60686/19 Noman and Company etc v. Federation of Pakistan etc., 302. 60980/19 Rustam Towel Pvt. Ltd etc v. Federation of Pakistan etc., 303. 60984/19 Sohail Mobeen Awan v. Federation of Pakistan etc., 304. 61058/19 Aaiez Safdar etc v Federation of Pakistan etc., 305. 61416/19 Khawaja Woolen Mills etc v. Federation of Pakistan etc., 306. 61432/19 Ali Waqas etc v. Federation of Pakistan etc., 307. 61748/19 Steel Complex Pvt. Ltd etc v. Federation of Pakistan etc., 308 51392/19 Bin Rasheed Colors and Chemical etc v. Federation of Pakistan etc., 309. 52118/19 Norani Steel Re-Rolling Mills v. Federation of Pakistan etc., 310. 52124/19 Ayaz Textile Mills v. Federation of Pakistan etc., 311. 52130/19 Nishat Hotels and Properties Ltd etc v. Federation of Pakistan etc., 312. 54150/19 AA Paper Pvt. Limited etc v. Federation of Pakistan etc., 313. 62020/19 Ghaznavi Rice Mills etc v. Federation of Pakistan etc., 314. 62290/19 TV Plastic Industry Company Pvt. Ltd etc v. Federation of Pakistan etc., 315. 64006/19 Bajaj Fiber Mills v. Federation of Pakistan etc., 316. 67442/19 Shaikh Ali Mehmood v. Federation of Pakistan etc., 317. 48778/19 Hanif Flour and General Mills Pvt. Ltd etc v. Federation of Pakistan etc., 318. 50578/19 Amaz Steel Mills etc v. Federation of Pakistan etc., 319. 52442/19 Arfeen Industries Pvt. Ltd etc v. Federation of Pakistan etc., 320. 52512/19 Naimat Ullah Steel Works etc v. Federation on of Pakistan etc., 321. 52516/19 Khurram Shahzad v. Federation of Pakistan etc., 322. 53044/19 AK Steel Re-Rolling Mills etc v. Federation of Pakistan etc., 323. 53062/19 Al Haramain Flour and General Mills Private Limited etc v. Federation of Pakistan etc., 324. 53080/19 AB Exports Pvt. Ltd etc v. Federation of Pakistan etc., 325. 53290/19 Shabbir Textile Mills Pvt. Ltd etc v. Federation of Pakistan etc., 326 48378/19 Ghani Glass Limited v. Federation of Pakistan etc., 327. 47569/19 Moiz Textile Mills etc v. Federation of Pakistan etc., 328. 47713/19 Master Dyeing Industries etc v. Federation of Pakistan etc., 329. 52444/19 Hunbal Textile Pvt. Ltd v. Federation of Pakistan etc., 330. 52518/19 AM Steel Industries Pvt. Ltd v. Federation of Pak stan etc., 331. 53282/19 Leather Apparel Products etc v. Federation of Pakistan etc., 332. 53484/19 Kamal Steel Re-Rolling Mills etc v. Federation of Pakistan etc., 333. 53490/19 Harris Silicones and Glass Pvt. Ltd v. Federation of Pakistan etc., 334. 53668/19 Paramount Spinning Mills Ltd etc v. Federation of Pakistan etc., 335. 53838/19 Narowal Flour Mills Pvt. Ltd v. Federation of Pakistan etc., 336. 54126/19 Wilshire Laboratories Pvt. Ltd v. Federation of Pakistan etc., 337. 54146/19 Chawla Tanneries etc v. Federation of Pakistan etc., 338. 54166/19 Texo Poly Plastic etc v. Federation of Pakistan etc., 339. 54788/19 Diamond Paint Industries Pvt. Ltd v. Federation of Pakistan etc., 340. 54828/19 Jalal Textile Industries v. Federation of Pakistan etc., 341. 55758/19 Qureshi Wool Industries Ltd. v. Federation of Pakistan etc., 342. 55961/19 Zeenat Enterprises etc v. Federation of Pakistan etc., 343. 58240/19 Premier Industrial Chemical MFG v. Federation of Pakistan etc., 344. 60188/19 Taiga Apparel Pvt. Ltd etc v. Federation of Pakistan etc., 345. 60380/19 Akhtar Nazir Re-Rolling etc v. Federation of Pakistan'etc., 346. 60549/19 Hammad Ishtiaq v. Federation of Pakistan etc., 347. 60946/19 Delta Garments Ltd etc v. Federation of Pakistan etc., 348. 60982/19 Al Barka Steel Furnace etc v. Federation of Pakistan etc., 349. 60998/19 Ittefaq Iron Industries Ltd v. Federation of Pakistan etc., 350. 61000/19 Mayfair Spinning Mills etc v. Federation of Pakistan etc., 351. 61082/19 Rana Rice Mills v. Federation of Pakistan etc., 352. 61084/19 Madni Cotton v. Federation of Pakistan etc., 353. 61104/19 Crescent Fibers Ltd etc v. Federation of Pakistan etc., 354. 61264/19 Honda Township Pvt. Ltd v. Federation of Pakistan etc., 355. 61430/19 Badami Bagh Roller Flour Mills etc v. Federation of Pakistan etc., 356. 61449/19 Bhanero Textile Mills Ltd etc v. Federation of Pakistan etc., 357. 61591/19 Al Hamd Spinning Mills Ltd etc v. Federation of Pakistan etc., 358. 61746/19 Abdul Haq Pipe Industries Pvt. Ltd v. Federation of Pakistan etc., 359. 61776/19 Shadab Textile Mills Ltd etc v. Federation of Pakistan etc., 360. 61830/19 Refine Steel Mills Pvt. Ltd. v. Federation of Pakistan etc., 361. 62057/19 Zephyr Textile Mills Ltd etc v. Federation of Pakistan etc., 362. 62712/19 Saira Industries Pvt. Ltd v. Federation of Pakistan etc., 363. 63448/19 Quetta Textile Mills Ltd etc v. Federation of Pakistan etc., 364. 63120/19 Muammad Afzal v. Federation of Pakistan etc., 365. 63726/19 Three Star Re-Rolling Mills etc v. Federation of Pakistan etc., 366. 47998/19 Jamal Cotton Private Limited etc v. Federation of Pakistan etc., 367. 48164/19 Karm-e-Kareem Spinning Mills Pvt. Ltd v. Federation of Pakistan etc., 368. 48770/19 Meher Industries Ltd v. Federation of Pakistan etc., 369. 48773/19 Kamalia Steel Furnace etc v. Federation of Pakistan etc., 370 48777/19 Samad Rubber Works Pvt. Limted v. Federation of Pakistan etc., 371 48866/19 Tanveer Ahmad v. Federation of Pakistan etc., 372. 5 1599/19 G.S. Textile Industries etc v. Federation of Pakistan etc., 373. 52132/19 Z&J Hygienic Products Pvt. Ltd etc v. Federation of Pakistan etc., 374 52339/19 Flying Paper Industries Ltd v. Federation of Pakistan etc., 375. 53488/19 Chenab Particle Board Pvt. Ltd v. Federation of Pakistan etc., 376. 53685/19 Soxlinks International v. Federation of Pakistan etc., 377 53841/19 Al-Wakeel International Pvt. Limited v. Federation of Pakistan etc., 378. 54101/19 Sheikh Bothers Flour Mills Pvt. Ltd v. Federation of Pakistan etc., 379. 54148/19 Waqar Plastic Pvt. Ltd v. Federation of Pakistan etc., 380. 54149/19 Saeed Steel etc v. Federation of Pakistan etc., 381. 54811/19 Faisal Javed v. Federation of Pakistan etc., 382 60169/19 Muhammad Anwaar etc v. Federation of Pakistan etc., 383. 60672/19 Rashid Mehmood Weaving etc v. Federation of Pakistan etc., 384. 60971/19 Shoaib Salman Textile Mills etc v. Federation of Pakistan etc., 385 61311/19 Ittefaq Flour Mills v. Federation of Pakistan etc., 386. 61429/19 Al-Haram Dyeing and Finishing Industry v. Federation of Pakistan etc., 387. 61682/19 Muhammad Riaz v. Federation of Pakistan etc., 388. 62007/19 Al Wahab Flour Mills v. Federation of Pakistan etc., 389. 62018/19 Anwar Spinning Mills etc v. Federation of Pakistan etc., 390. 62030/19 Shabbir Steel Re-Rolling Mills etc v. Federation of Pakistan etc., 391. 62258/19 Muhammad Nawaz etc v. Federation of Pakistan etc., 392. 62296/19 Cotton and Cotton International Pvt. Ltd etc v. Federation of Pakistan etc., 393. 62341/19 Tahir Ramzan Kawish v. Federation of Pakistan etc., 394. 63565/19 Inter Market Knit Pvt. Ltd v. Federation of Pakistan etc., 395. 68460/19 Bilal Ahmed Weaving Factory v. Federation of Pakistan etc., 396. 68702/19 Sheikh Muhammad Yasin v. Federation of Pakistan etc., 397. 48642/19 Ayesha Knitwear Pvt. Ltd etc v. Federation of Pakistan etc., 398. 53026/19 Mehr Habib Ullah etc v. Federation of Pakistan etc., 399. 53485/19 Arsam Pulp Paper Board Industries Pvt. Ltd v. Federation of Pakistan etc., 400. 53486/19 Sundar Flour & General Mills Pvt. Ltd. v. Federation of Pakistan etc., 401. 53654/19 Sundar Industrial Estate v. Federation of Pakistan etc., 402. 53657/19 Janjua Flour Mills etc v. Federation of Pakistan etc., 403. 53662/19 Riaz Cotton Waste Products v. Federation of Pakistan etc., 404 53924/19 Khiali Paper Mills Pvt. Ltd etc v. Federation of Pakistan etc., 405. 57783/19 Alif Industry (SMC-Pvt) Limited v. Federation of Pakistan etc., 406. 60550/19 Fahad Shahzad v. Federation of Pakistan etc., 407. 61064/19 Imran and Brothers Textile Mills v. Federation of Pakistan etc., 408. 61236/19 Shaheen Gatta Factory v. Federation of Pakistan etc., 409. 61680/19 HB SUB Noor Industry Pvt. Ltd etc v. Federation of Pakistan etc., 410. 61800/19 Gujranwala Paper and Board Mills v. Federation of Pakistan etc., 411. 62232/19 Rashid Steel Industry etc v. Federation of Pakistan etc., 412. 62287/19 Bilal Embroidery v. Federation of Pakistan etc., 413. 62300/19 Sajjad Ahmad v. Federation of Pakistan etc., 414. 63028/19 AS Chemicals v. Federation of Pakistan etc., 415. 64329/19 MM Plastic Industry v. Federation of Pakistan etc., 416. 64698/19 M.D Steel Furnace v. Federation of Pakistan etc., 417. 68118/19 United Roller Flour Mills (Pvt.) Ltd etc v. Federation of Pakistan etc., 418. 68782/19 Rana Muhammad Younus etc v. Federation of Pakistan etc., 419. 68788/19 Masco Spinning Mills Limited v. Federation of Pakistan etc., 420. 68845/19 Royal Poly Tex Pvt. Ltd v. Federation of Pakistan etc., 421. 68904/19 Mohid Industries v. Federation of Pakistan etc., 422. 68906/19 Nimir Chemicals Pakistan v. Federation of Pakistan etc., 423. 69208/19 Subhan Allah Steel v. Federation of Pakistan etc., 424. 69212/19 Pak Norrni Plastic etc v. Federation of Pakistan etc., 425. 69218/19 Papyrus Private Limited v. Federation of Pakistan etc., 426. 69669/19 SB Steel Mills etc v. Federation of Pakistan etc., 427. 52000/19 Pioneer Board Industries Pvt. Limited v. Federation of Pakistan etc., 428. 52474/19 Cool Industries Pvt. Limited v. Federation of Pakistan etc., 429. 52476/19 Muhammadi Paper and Board Industries Pvt. Limited v. Federation of Pakistan etc., 430. 54147/19 Abdul Wasay Flour Mills Pvt. Limited etc v. Federation of Pakistan etc., 431. 54434/19 Fazeelat Zafar v. Federation of Pakistan etc., 432. 55327/19 Shaheen Paper and Board Industries Private Limited v. Federation of Pakistan etc., 433. 55340/19 Lahore Paper and Board Mills Pvt. Limited v. Federation of Pakistan etc., 434. 62704/19 Nadeem Arshad v. Federation of Pakistan etc., 435. 68983/19 Ahmad Glass Industry Pvt. Ltd v. Federation of Pakistan etc., 436. 69037/19 HH Paper and Board Mills Pvt. Ltd v. Federation of Pakistan etc., 437 69213/19 Cool Point Pvt. Limited v. Federation of Pakistan etc., 438. 70339/19 Quality Textile Mills Limited etc v. Federation of Pakistan etc. and 439. 70373/19 Rupali Limited etc v. Federation of Pakistan etc. KMZ/G-18/L Petition dismissed.