MARGALA TEXTILE MILLS LIMITED VS FEDERATION OF PAKISTAN
2004 P T D 1132
[Lahore High Court]
Before Mansoor Ahmad, J
MARGALA TEXTILE MILLS LIMITED
Versus
FEDERATION OF PAKISTAN through Ministry of Finance, Revenue and Economic Affairs, Islamabad and others
Writ Petition No.1956 of 1996, decided on /01/.
th
July, 2001. Customs Act (IV of 1969)-----
----S. 18-B---S.R.O. 1198(I)/1996, dated 22-10-1996---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Levy of 2% service charges under S.18-B of Customs Act, 1969 through S.R.O. 1198(I)/1996---Validity---High Court by following judgment of Supreme Court (1999 SCMR 1402) accepted Constitutional petition, declared such, levy as ultra vires and struck down the same.
Collector of Customs and others v. Sheikh Spinning Mills 1999 SCMR 1402 fol.
Kh. Muhammad Akram for Petitioner.
ORDER
This writ petition is directed against the levy of 2% service charges under section 18-B of the Customs Act, 1969 vide S.R.O. No. 1198(I)/1996, dated 22-10-1996. The vires of the notification under reference and the levy of service charges were put to challenge through various writ petitions in the Sindh High Court, Karachi as well as before this Court. The matter was finally decided by the apex Court vide its judgment in Civil Appeal No.586 of 1997 and other connected appeals A titled Collector of Customs and others v. Shiekh Spinning Mills (1999 SCMR 1402). The Hon'ble Supreme Court of Pakistan has declared the S.R.O. No. 1198(I)/1996, dated 22-10-1996 as ultra vires and struck down the same.
2. The present writ petition is also decided in terms of the judgment of Supreme Court of Pakistan. Accordingly the writ petition succeeds.
S.A.K./M-41/LPetition accepted.