KARACHI ELECTRIC SUPPLY CORPORATION LTD. Versus SENIOR MEMBER,BOARD OF REVENUE, HYDERABAD

1. AJMAL MIAN, C J. --By this common judgment, we intend to dispose of the above three petitions as the common point of law is involved. All the there petitioners have impugned the action of respondents 3 and 1, respectively of visiting the petitioners' Establishments and inspecting the record for the purpose h of ascertaining whether proper stamp duties under the Stamp Act have been paid. The learned counsel for the petitioners and Mr. Abdul Hafeez Lakho, learned Advocate-General, Sind, who is appearing for the Official respondents, have . invited our attention to the case of Hotel Metropole Ltd. v. Government of Sind and 2 others PLD 1982 Kar. 810, in which inter alia Section 33 of the Stamp Act has been dilated upon with reference to the terms of "Public Office and Public Officer" and it has been held that generally in order to make an office public office, pay must-be given out of national and not out of local fund. It was held that the action taken in the reported case of inspecting the establishment of M/s. Hotel Metropole Ltd. was not warranted by law. Mr. Abdul Hafeez Lakho, learned Advocate-General, has candidly conceded that the above judgment will be applicable to the present three cases, but has pointed out that in December, 1985, the amendment in the relevant provisions of law has been made by Act VII of 1985. Stamp (Sind Amendment) Act, 1985 (PLD 1986 Sind Statutes 2).

2. In our view, it is not necessary to go into the question whether the above amendment will make any difference as the above question is not involved in the present cases. The petitions are, therefore, allowed and the impugned action is I declared as being without lawful authority and of no legal effect. Any prosecution taken in pursuance of the above impugned action is also declared as being without lawful authority. However, there will be no order as to costs.

3. MA.K./K-.148/K

4. Petition accepted.