1. The petitioner has invoked the jurisdiction of this Court under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 for seeking following reliefs in the matter:--- "(i) Declare that letter, dated 16-6-2005 issued by the respondent No,3 is illegal, void, mala fide, contrary to law and of no legal effect.
(ii) Set aside appellate order, dated 22-4-2006 passed by the respondent No,2 declaring the same to be illegal, void, mala fide, contrary to law and of no legal effect.
(iii) Hold and declare that the petitioner-company is not liable to pay Education Cess as claimed by the respondent No,3.
(iv) Grant any other equitable relief/s deemed proper under the circumstances of this petition.
(v) Award costs of this petition."
2. During the course of his arguments, learned counsel for petitioner has pointed out that against one of the impugned orders dated 22-4-2006, remedy of appeal was available to the petitioner under Rule 15 of the Sindh Workers Education Cess (Collection) Rules, 1994, which was duly followed by them, but due to the difficulty that at the relevant time the Secretary, who was competent officer to hear this appeal in terms of Rule 15 was the same officer, who had passed the impugned order, dated 22-4-2006, he could not hear that appeal, as informed, vide letter of Section Officer, dated 17th December, 2007, while the Additional Secretary, who was entrusted this appeal, vide letter, dated 21-1-2008 also declined to near it, vide letter, dated 21-2-2008 on the ground that the virtue of Rule 15, only the Secretary Labour Department was competent to hear the appeal. He further submits that Secretary Labour has now changed, therefore, the present Secretary can hear the appeal in accordance with law. To this suggestion, learned Additional Advocate-General Sindh as well as learned counsel for respondents Nos.2 and 3 have frankly conceded.
3. We accordingly dispose of this appeal in the terms that the E appeal under Rule 15 of the Sindh Workers Education Cess (Collection) Rules, 1994, preferred by the petitioner, shall be deemed to be pending and shall be heard and disposed of by the Secretary Labour in accordance with Rule 15 within two months from the date of this order. Needless to observe that it will be open for respondents Nos.2 and 3 to agitate all legal points as to the maintainability of the appeal.