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Petitioner: BILAL FIBRES LIMITED VS Respondent: FEDERAL GOVERNMENT OF PAKISTAN
1994 M L D 1842
[Lahore]
Before Malik Muhammad Qayyum, J
BILAL FIBRES LIMITED---Petitioner
Versus
FEDERAL GOVERNMENT OF PAKISTAN and another---Respondents
Writ Petition No.1368 of 1994, decided on 26th February, 1994.
Finance Act (VII of 19921-
---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.
Tariq Javed for Petitioner. Nemo for Respondent.
Date of hearing: 26th February, 1994.
JUDGMENT
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.