2006 PTD 144

[Lahore High Court]

Before Muhammad Sair Ali, J

Mian MUHAMMAD MUNAWAR

versus

PROVINCE OF THE PUNJAB through Secretary Excise and Taxation Department and another

W.Ps. Nos.8904, 1775 and 1660 of 2004, decided on 04/10/2005.

Central Excise Act (I of 1944)---

----S. 12-A---Constitution of Pakistan (1973), Art.199---Constitutional petition---Exemption---Exempting Cinema Houses from payment of entertainment duty--Withdrawal of Constitutional petition---Counsel for petitioner had stated that in view of Notification dated 30-6-2004 exempting cinema houses from payment of entertainment duty, he would like to withdraw Constitutional petition to agitate matter through a representation before the department for any possible departmental relief which petitioner could persuade them to grant---Petition was disposed of as withdrawn---Petitioner could seek departmental remedies.

Ahmad Waheed Khan for Petitioner.

Ch. Rizwan Mushtaq, A.A.G.

Riaz Hussain Shah, Office Incharge (Legal Cell) Excise and Taxation Department.

ORDER

MUHAMMAD SAIR ALI, J.---Ch. Rizwaan Mushtaq, the learned A.A.-G. on instructions from the respondent department states that report and parawise comments on behalf of respondents Nos. 1 and 2 were filed by the Secretary, Excise and Taxation Department, Punjab in W.P. No.834 of 2004. The same may be treated as the report and parawise comments in W.P. No.1775-2004, W.P. No.1660-2004 and W.P. No.8904 of 2004 as well. And that apart from the factual controversy, the legal points involved are identical wherefor the relevant respondents request consideration of the report and parawise comments filed in W.P. No.834 of 2004 in the present petition as well as in other connected petitions.

2. As requested by the learned A.A.-G. on instructions from the department, the report and parawise comments in W.P. No.834 of 2004 shall be read as the report and parawise comments in the present as well as in other connected petitions subject of course to all the legal and just exceptions and to the risk being taken by respondents Nos. 1 and 2.

3. The learned A.A.-G. further states that the learned Advocate-General has instructed him to pursue the cases on his behalf in compliance with the notices issued by this Court to the learned Advocate General.

4. Mr. Ahmad Waheed Khan, Advocate for the petitioner states that in view of Notification, dated 30-6-2004 exempting Cinema Houses from the payment of Entertainment Duty, he would like to withdraw this petition to agitate the matter through a representation before the respondents for any possible departmental relief which the petitioner can persuade them to grant.

5. In view of the request for withdrawal of the petition, the same is disposed of as withdrawn. The petitioner may however, if he so chooses, seek his departmental remedies.

H.B.T./M-1344/L??????????????????????????????????????????????????????????????????????????????? Order accordingly.