Messrs NEMAT FLOUR MILLS (PVT.) LTD. through Director and 6 others vs GOVERNMENT OF THE PUNJAB through Secretary, Local Government and Rural Development Department, Lahore and 3 others

1. ' I intend to decide the following writ petitions by one consolidated judgment having similar facts and law:--- ' W.P. No,2917 of 1991; W.P. No,3088 of 1991; W.P. No,3090 of 1991; W.P. No,3091 of 1991; W.P. No, 3092 of 1991; W.P. No,3093 of 1991 and W P. No,3004 of 1991.

2. ' The petitioners through these writ petitions have challenged the vires of Notification, dated 9-12- 1990 through which the respondents imposed export tax w.e.f, 1-7-1990.

3. ' The learned counsel for the petitioners submits that impugned notification is bad in law as it could not have been given retrospective effect and that it has been issued without following the procedure laid down in the Punjab Local Council Taxation Rules, 1980; that W.P. No,2917 of 1991 was fixed on 15-4-1991 and following restraint order was passed against the respondents:--- "In the meantime Zillah Council shall not release the security of the contractors,"

4. ' The learned counsel for Zillah Council submits that respondents had the authority to levy the export tax under the provisions of Punjab Local Government Ordinance, 1979 and rules framed thereunder; that respondents issued the impugned notification after completing all the legal formalities; that resolution was passed by the Competent Body in its meeting held on 27-6-1990, therefore, question of giving retrospective effect to the impugned notification does not arise. The notification should have been taken effect from the date of decision taken by the competent authority on 27-6-1990. The notification issued by the respondents on 9-12-1990 is merely a ministerial job of the Printing Press. The respondents could not be penalized by the in action of Printing Press; that impugned tax had already been abolished by the competent authority, therefore, writ petitions have become infructuous.

5. ' The learned A.A.-G., also adopted the arguments of the learned counsel for Zillah Council and submits that action of respondents is in accordance with law.

6. ' Despite repeated notice issued to Contractors, none has appeared on their behalf as is evident from P.C. Card issued to them, therefore, they are proceeded ex parte.

7. ' In rebuttal, the petitioner's counsel submits that writ petitions have not become infructuous.

8. ' I have given my anxious consideration to the contentions of learned for the parties and perused the record. It is better and appropriate to reproduce the material facts in chronological order to resolve the controversy between the parties:---

(i) the export tax sanctioned by respondent No,1 on 24-4-1990;

(ii) Zillah council approved the same in its meeting held on 27-6-1990 vide Resolution No,5 w.e.f, 1- 7-1990.

9. ' It is settled proposition of law that notification has to be taken prospective effect and not retrospective effect even if operation had been specifically declared to be retrospective effect. In arriving to this conclusion I am fortified by the law laid down in the following judgments:--- F. Ahmed's case (1985 CLC 974) and Messrs Army Sugar Mills (Pvt.) Ltd.'s case (1992 SCM R 1652).

10. ' It is also settled principle of law that notification means a notification published under proper authority for official gazette as the principle laid down by the Hon'ble Supreme Court in Muhammad Suleman's case (PLD 1978 SC 190). The word notification means must be known to public and not mere an issuance of an order in office of Government authority , as the principle laid down in 1993 CLC 2073 Sobia Hanif's case. The word notification is defined in section 1(41) of the West Pakistan General Clauses Act in the following terms:- "a notification published under proper authority in the official Gazette, the said section was interpreted by the Karachi High Court in (PLD 1964 Kar. 478) Abu-al A'la case and laid down the following definition:- ' For construing the word 'notification' I have to rely on the definition given in the General Clauses Act and not the dictionary meaning of that word."

11. ' In view of what has been discussed above, the writ petitions are accepted to the extent that the notification impugned has prospective effect and not retrospective effect. The petitioner's counsel failed to bring on record sufficient material that the impugned notification was issued by the respondents in violation of the mandatory provisions of Punjab Local Government Ordinance, 1979 and Rules framed thereunder. The notification is hereby held to be issued validly by the competent authority having prospective effect from the date of issuing the notification in the Official Gazette on 9-12-1990 as per principle laid down in PLD 1994 SC 212 Zila Council Sheikhupura v. Messrs Mian Tyre & Rubber Co. (Pvt.) Ltd. The writ petitions are partly accepted and disposed of accordingly.

12. There is no order as to costs.

13. ' Court in (PLD 1964 Kar. 478) Abu-al A'la case and laid down the following definition:- ' For construing the word 'notification' I have to rely on the definition given in the General Clauses Act and not the dictionary meaning of that word."

14. ' In view of what has been discussed above, the writ petitions are accepted to the extent that the notification impugned has prospective effect and not retrospective effect. The petitioner's counsel failed to bring on record sufficient material that the impugned notification was issued by the respondents in violation of the mandatory provisions of Punjab Local Government Ordinance, 1979 and Rules framed thereunder. The notification is hereby held to be issued validly by the competent authority having prospective effect from the date of issuing the notification in the Official Gazette on 9-12-1990 as per principle laid down in PLD 1994 SC 212 Zila Council Sheikhupura v. Messrs Mian Tyre & Rubber Co. (Pvt.) Ltd. The writ petitions are partly accepted and disposed of accordingly.

15. There is no order as to costs.