KOHI NOOR INDUSTRIES LTD. Versus PROVINCE OF PUNJAB

1. ABAID ULLAH KHAN, J.‑ ‑This appeal is directed against the judgment and decree of the learned Administrative Civil Judge, Sargodha, dated the 10th May, 1972, dismissing the appellant's suit impugning the validity of the levy and recovery of departmental charges in respect of sugar manufactured and sold by the appellant, Kohi Noor Industries Limited. The Government imposed a charge at the? rate of Rs.1.50 per maund upon the sugar manufactured and sold by[ sugar mills including the one owned by the appellant. The appellant paid some amount though it had still to pay the outstanding amount levied as charge when it took resort to legal action. During the pendency of the suit the West Pakistan Foodstuffs (Control) (Punjab Amendment and Validation) Ordinance, 1971 (XXVII of 1971), adding clause (ff) in subsection (2) of section 3 of the West Pakistan Foodstuffs (Control) Act, 1958 (XX of 1958), came into force. The A amending provisions validated with retrospective effect the levy and recovery of any fee or charge, like the one in instant suit, to meet the expenses incurred by the Government on the administration of the Act. It provided complete answer to the appellant's suit which was consequently dismissed. In face of the aforesaid provisions the appellant's claim loses all force. The appeal cannot but be dismissed with costs.

2. H.B.T./K‑89/L Appeal dismissed