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Citation: 1966 PLD 388
Court: Supreme Court of Pakistan
Year: 1970
Decision Date: 1970-12-31
Parties: MESSRS S. M. ILAHI & COMPANY vs THE WEST PAKISTAN GOVERNMENT JUDGMENT
Case cited as PLD 1966 SC 388
Court Name: Supreme Court of Pakistan Judge(s): Hamoodur Rahman, Fazal-e-Akbar, Dr. Sheikh Abdul Rahman Title:MESSRS S. M. ILAHI & COMPANY vs THE WEST PAKISTAN GOVERNMENT JUDGMENT Reported As: 1971 SCMR 708 Result: Appeal Allowed Judgment JUDGMENT FAZLE-AKBAR, J.-In this appeal, by special leave, the appel--lants are challenging validity of cotton fees imposed by the Provincial Government under the provisions of the West Punjab Cotton (Control) Act IV of 1949. The facts briefly are as follows. On 10th October 1952, the Governor of West Punjab, in exercise of the powers conferred upon him by section 30 of the West Punjab Cotton Control Act, 1949 (hereinafter referred to as the Act) issued notification No. 5678(.x) reducing the cotton fee of Re. 1 per maund which had been imposed on the occupiers of cotton ginning factories in certain named Districts of West Pakistan under an earlier notification dated 26th February 1951, to annas 4 per maund. On 29th December 1960, the Governor in supersession of the above notification of 1952 issued a series of four notifications levying cotton fee on the occupiers of the ginning factories in certain Districts of Punjab at the rate of annas 12 per maund on unginned cotton received by them during the cotton year 1955-56, annas 7 per maund during the cotton year 1956-57 and annas 9 per maund during the cotton years 1957-58 and 1958-59. These notifications were published in the gazette on 13th January 1961. The Government then demanded Rs.…
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