1995 PLP 243 (MLD)
RAVI TEXTILE MILLS LTD.‑‑‑Petitioner Versus FEDERAL GOVERNMENT OF PAKISTAN through its Secretary, Ministry of Education, Islamabad and 2 others‑‑‑Respondents
| Citation | 1995 PLP 243 (MLD) |
| Forum / Court | Lahore |
| Bench Members | Malik Muhammad Qayyum, J |
| Parties | RAVI TEXTILE MILLS LTD.‑‑‑Petitioner Versus FEDERAL GOVERNMENT OF PAKISTAN through its Secretary, Ministry of Education, Islamabad and 2 others‑‑‑Respondents |
| Primary Law | Finance Act (VII of 1992)‑ |
Q1: What are the key laws and sections cited in 1995 PLP 243 (MLD)?
This judgment primarily cites: Finance Act (VII of 1992)‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1995 PLP 243 (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: 1995 PLP 243 (MLD) (RAVI TEXTILE MILLS LTD.‑‑‑Petitioner Versus FEDERAL GOVERNMENT OF PAKISTAN through its Secretary, Ministry of Education, Islamabad and 2 others‑‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Tariq Javaid for Petitioner.
- Ch. Ijaz Ahmad, Dy. Attorney‑General for Respondent.
- Date of hearing: 13th June, 1994.
Headnotes / Summary
‑‑‑‑S.15‑‑‑Federal Education Fee‑‑‑Levy of‑‑‑Validity‑‑‑Federal Education Fee levied under S.15 of the Act, had been challenged on the ground that in view of decision of High Court in PLD 1994 Lah. 347 declaring S‑15 on basis of which disputed fee was levied, to be ultra vires of the Constitution of Pakistan, no such fee could be levied‑‑‑Even if Government intended to file appeal against decision of High Court, so long as such decision remained in operation, it had to be followed‑‑‑Levy of fee was declared to be illegal in circumstances‑‑‑ Nishat Tek Limited, Lahore v. The Federation of Pakistan through Secretary, Education, Islamabad and 3 others PLD 1994 Lah. 347 ref.
Judgment & Decree
Tariq Javaid for Petitioner. Ch. Ijaz Ahmad, Dy. Attorney‑General for Respondent. Date of hearing: 13th June, 1994. The only question arising in this petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 relates to the vires of section 15 of the Finance Act, 1992, where under the Federal Government can levy Federal Education Fee on the Companies registered under the Companies? Ordinance, 1984, having fixed assets, as per their balance sheets as on or after 30‑6‑1992 of the value of 50 million.
2. Both the learned counsel have drawn the attention of this Court to Nishat Tek Limited, Lahore v. The Federation of Pakistan through Secretary, Education, Islamabad and 3 others PLD 1994 Lah. 347, where in the said provision has been declared to be ultra vires the Constitution? The learned Deputy Attorney‑General states that the Government contemplates filing an appeal against the aforesaid judgment. Even if that be so, so long as the judgment remains operative, it has to be followed. In view of what has been stated above, this petition is allowed and the levy of Federal Education Fee is declared to be without lawful authority and of no legal effect. No order as to costs. H.B.T./R‑154/L Petition allowed.