LUCKY CEMENT LIMITED vs The CHIEF MINISTER SINDH S — 2024 MLD 1 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2024 MLD 1 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2024
Reporter: MLD
Parties: LUCKY CEMENT LIMITED vs The CHIEF MINISTER SINDH S
Subject matter: Constitutional
Provisions referred to: S. 3

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

LUCKY CEMENT LIMITED VS The CHIEF MINISTER SINDH S. 3(1)--- Notification No. SOB/LAB/5-10/2011-12, dated 02.12.2014---Cess, imposing of---Minerals used as raw material---Petitioner company sought striking down of Notification No.SOB/LAB/ 5-10/2011-12, dated 02-12-2014---Contention of petitioner company was that prior notification assailed in an earlier case titled Sindh Secretary Health Department and others v. Dr. Nadeem Rizvi and others ('Nadeem Rizvi Case') reported as 2020 SCMR 1, could not have been struck down on the touchstone of case titled Messrs Mustafa Impex Karachi and others v. Government of Pakistan through Secretary Finance Islamabad, ('Mustafa Impex's Case') reported as PLD 2016 SC 808, unless the Court was of the view that the principle laid down in that case operated retrospectively---Validity---Contention of petitioner was of no avail as question of prospective or retrospective application was never debated nor argued in that decision---Judgment passed in Nadeem Rizvi's case could not be regarded as an authority on the point that dictum laid down in Mustafa Impex case would apply retrospectively---High Court followed the judgment of Supreme Court in case titled Pakistan Medical and Dental Council v. Muhammad Fahad Malik, reported as 2018 SCMR 1956, as done by Division Bench of High Court in Constitutional Petition No. D-756/17, titled S. M. Kaleem Makki v. Province of Sindh and others (unreported judgment)---High Court declined to accept the contention of retrospective application of Mustafa Impex case as the same was misconceived---Constitutional petition was dismissed, in circumstances.

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