' MUHAMMAD MUZAMMAL KHAN, J.---This petition seeks order dated 1-4-2003 passed by the Secretary Food, Government of the Punjab, whereby appeal of the petitioner was dismissed, to be declared as illegal, void and of no legal effect.
2. A short factual background of the case is that the petitioner purchased certain quantity of sugarcane on which Government cess was worked out to Rs,86,25,338 but the Mill Management paid only a part of this amount and rest of the claim of the respondent remained unpaid. The petitioner in spite of repeated directions for deposit of outstanding amount, failed to do the needful. Ultimately, Cane Commissioner, Punjab, summoned the petitioner's General Manager and required him to deposit the outstanding amount who explained before him that deposit could not be made due to their tight financial position during the season of cane, as no cash credit limit is available to them. The Cane Commissioner after hearing the petitioner, imposed a penalty of Rs,20,00,000 upon the petitioner on account of non-deposit of balance amount of cess as noted above vide his order dated 7-7-2000.
3. The petitioner aggrieved of decision of the Cane Commissioner dated 7-7-2000, filed an appeal before the Secretary Food, Government of the Punjab, but remained unsuccessful as it was dismissed on 1-4-2003. The petitioner has now filed the instant petition for the relief, above noted.
4. Learned counsel for the petitioner submits that the petitioner has already deposited the entire amount of cess and only penalty amount imposed by the Cane Commissioner, remains unpaid.
Learned counsel for the petitioner further contends that the penalty imposed by the Cane Commissioner is not only unauthorized but is also excessive and exorbitant. According to him, Cane Commissioner did not consider financial position and seasonal situation of the petitioner, during which they are handicapped to spare the cess amount, as claimed by the respondent.
Learned counsel for the petitioner further urged that both respondents Nos.1 and 2 did not apply their mind to the facts and circumstances of the case and passed the orders which lack reasoning in themselves and thus are not sustainable at law.
5. Learned Additional Advocate-General assisted by representative of the Department, has supported the order dated 1-4-2003, besides arguing that penalty was rightly imposed by the Cane Commissioner, Punjab, on account of default by the petitioner regarding deposit of Government cess.
6. Heard. Record perused. It is apparent from the order dated 1-4-2003 passed by respondent No,1 that he without properly comprehending the facts involved in this case, without capitulating grievances and assertions of the petitioner, proceeded to decide appeal through a mechanical and non-speaking order which lacks reasons itself. Concluding part of the order dated 1-4-2003 is only of two lines and does not demonstrate application of conscious judicial mind by respondent No,
1. Such an order cannot be allowed to be sustained, according to the law laid down by the Honourable Supreme Court of Pakistan in the case of Ghulam Mohy-ud-Din v. Chief Settlement Commissioner, Lahore and others (PLD 1964 SC 829). Section 24-A of the General Clauses Act makes it obligatory for the public functionaries, discharging quasi judicial functions, to decide the matters without any fear, favour and nepotism through speaking orders. This view gets support from the judgment of the Honourable Supreme Court of Pakistan in the case of Messrs Airport Support Services v. The Airport Manager, Karachi (1998 SCM R 2268).
7. Since order passed by respondent No,1 dated 1-4-2003 cannot be graded as a speaking order, I am left with no other option except to declare it illegal and void. In result of it, appeal of the petitioner shall be deemed to be pending before the Secretary Food, Government of the Punjab, who will decide it afresh after hearing the parties and considering all their respective stances, in accordance with law. The parties are directed to appear before the Secretary Food, Government of the Punjab, on 26-1-2004. With these observations, this petition is accepted. There will be no order as to costs.