' AQEEL AHMED ABBASI, J.--- By consent of learned counsel for the parties we would dispose of both these petitions at Katcha Peshi stage through common order.
2. Briefly the relevant facts for the disposal of both the petitions are that Messrs Shahbaz Enterprises filed a Const. Petition i.e. C.P.D-3737 of 2013 on 17-9-2013 with the following prayer:---
(i) Declare that a valid contract, being performed according to contractual stipulations strict sensu, cannot be rescinded, annulled, withdrawn or cancelled by the respondents, as it would tantamount to taking away validly acquired vested rights, to the utmost detriment of the petitioners.
(ii) Direct the respondents to allow and enable the petitioners to complete the contract, as per contractual stipulations and continue to collect the fee from Cattle Piri, Baldia Town.
(iii) Direct the respondents not to rescind, annul, repeal, withdraw or cancel the contract or interfere in any manner whatsoever, with its performance, during its stipulated period i.e. 1st July, 2013 to 30th June, 2014.
3. The facts, as stated in the petition are that the petitioner is carrying on his business to obtain contracts to collect fee from Cattle Piri through open auction. Respondent No.2 i.e. Administrator DMC (West) Karachi, through publication invited tenders for the auction of a contract for Cattle Piri to collect fee for the period 2013-2014. The petitioner participated in the bidding process and was declared as the highest bidder who offered Rs.11,545,500/- (Rupees Eleven Millions Five Hundred Forty-Five Thousand and Five Hundred only) as highest price. As per petitioner, the contract was awarded in favour of the petitioner after having complied with all codal formalities to collect tax/fee from Cattel Piri at Main Hub River Road, Yousuf Goth, near Willayat Ali Shah Mazar, Baldia Town, Karachi, for one year with effect from 1st July, 2013 to 30th June, 2014. The petitioner claimed to have made payment of an amount of Rs.1,135,000/- towards security deposit, Rs.1,135,000/- as advance for one month, Rs.5,000/- as non-refundable Government fee and Rs.19,550/- totalling to Rs.2314100/- through bank draft in favour of the respondent. Whereafter, vide letter dated 29th July, 2013 issued by Town Officer, Baldia Town, Karachi, physical charge was handed over to the petitioner with the right to collect tax/fee from Cattle Piri. A Notification No.PS/MC/KMC/2013/363 dated 23rd August, 2013, was issued, wherein Moach Goth, Baldia Town was shown as one of the six authorized Bakra Piri. No other Bakra Piri was allowed to operate anywhere in the Metropolis. The Administrator DMC (West) Baldia Division, Karachi, issued a Notification No.Admtr/DMC/(W)/PS/16/ 2012 dated 25th July, 2012, published in the official Gazette prescribing the tax rates to be collected on entrance of cattle in Cattle Piri, Baldia Division, Karachi (West). The petitioner has further stated that pursuant to such award of Contract, petitioner invested further substantial amount to provide electricity, standby generators, water at the Bakra Piri in addition to make arrangements for clean environment. However, when the petitioner started to operate at Bakra Piri, respondents created hurdles and restrained the petitioner from collecting such tax/fee from the Piri. Since Eidul Azha was approaching fast, the petitioner instead of filing any other proceedings for the enforcement of the aforesaid contract, approached this Court under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 with the prayer as referred to hereinabove.
4. Notices were issued to the respondents as well as Advocate-General Sindh, pursuant to which respondent No.6 filed objections and comments to the petition, whereas, learned counsel for the respondent No.6 informed the Court that the Gazette Notification dated 25-7-2012 issued by Administrator DMC (West), Baldia Division, Karachi regarding schedule of tax to be collected in respect of Cattles as well as the contract awarded to the petitioner in the instant case has duly been challenged through petition i.e. C.P.D-No.3981 of 2013 filed on 2-10-2013 against Government officials and the present petitioner, in which petition, notices have already been issued, hence requested that instant petition may be taken up for hearing along with C.P.No.D-3981 of 2013.
Accordingly, vide order dated 3-10-2013 passed in C.P.No.D-3981 of 2013, both the petitions were directed to be taken up for hearing together as the parties in both the petitions were same and the subject controversy involved was also similar. Objections were filed on behalf of the respondents Nos.3 and 4 in C.P. No.D-3981 of 2013 whereby all the adverse allegations were denied and an objection was raised as to maintainability of the petition i.e. C.P.D-No.3981 of 2013.
5. Since the validity of the Gazette Notification regarding levy of tax on cattles at Maveshi Mandi, Baldia Town, Karachi and the Award of Contract in this regard has been challenged in C.P.No.D- 3981 of 2013 by the petitioner namely Babar Ali Qamar through Mr. Malik Khushhal Khan, Advocate, therefore, learned counsel for the petitioner in the aforesaid petition was permitted to lead the arguments in both the petitions, whereas, reference to the parties in this order will be made as per.
C.P.No.D-3981 of 2013. Learned counsel for the petitioner has contended that the petitioner is a lessee of a plot situated at Maveshi Mandi, Baldia Town, Karachi, pursuant to lease deed and has been authorized to carry on the business of sale and purchase of cattles, whereas tax/fee is already being collected on cattles when they enter within the Municipal limits of the City at Toll Plaza, Super Highway, therefore, per learned counsel, any further tax/fee in this regard cannot be imposed or collected by the respondents. It has been further contended by the learned counsel that without prejudice to hereinabove objection regarding validity of the levy, the contract awarded by respondent No.2 to respondent No.4 i.e. Messrs Shahbaz Enterprises to collect tax/fee on cattles on the entrance in the Maveshi Mandi at Baldia Karachi, has been awarded in violation of Sindh Public Procurement Rules, 2010. Per learned counsel, in terms of Rule 17(1) Procurements over one hundred thousand rupees and up to one million rupees is required to be advertised at least in three widely circulated Newspapers of English, Urdu and Sindhi languages, whereas no such advertisement was made by the respondents While awarding subject contract in favour of Messrs Shehbaz Enterprises, except in one Newspaper i.e. Daily News Coverage dated 25-5-2013 annexed with the petition as Annexure P-1. It has been further stated by the learned counsel that even otherwise the contract has been awarded to a person who is employed with respondent No.2, therefore, a fraud has been played by the official respondents to cause loss to the public exchequer and to earn personal gain. Per learned counsel, the entire exercise of Awarding Contract of Maveshi Mandi to collect tax is illegal, hence liable to be set aside.
6. Conversely, learned counsel for respondent No.4 has vehemently opposed the contention as raised by the learned counsel for the petitioner, and also objected to the maintainability of the Constitution Petition (i.e. C.P. No.D-3981 of 2013) for having been filed with mala fide intention and by concealing the material facts. It has been contended by the learned counsel that another similar Constitution Petition i.e. C.P. No.D-3585 of 2012, disputing the same subject levy and the contract for 2012-2013 filed by one of the lessees of plot in New Bakra Piri, Baldia Town Karachi along with the General Secretary, Gulshan-e-Tajiran-o-Malkan Maveshi Mandi Association, through same learned counsel i.e. Mr. Malik Khushhal Khan, Advocate, has already been dismissed by this Court vide order dated 3-10-2013, which fact has not been disclosed in the instant petition.
Per learned counsel, in order to avoid the payment of legitimate liability towards tax/fee on cattles imposed by the Administrator DMC (West) Baldia Division Karachi, through Notification dated 25-7- 2012 in terms of Rule 7 of Sindh Local Government Imposition of Taxation Rules, 2001, the petitioner has filed instant petition with mala fide intention and by concealment of material facts, whereas, no material whatsoever has been placed on record which could justify the allegation regarding non-compliance of Sindh Public Procurement Rules 2010 by Administrator DMC (West) Karachi, while awarding contract to Messrs Shahbaz Enterprises. It has been further contended by the learned counsel that the subject tax/levy on cattles by Administrator DMC (West) Baldia Division Karachi is a separate and distinct levy from the levy which is being collected by KMC on cattles, who enter within the municipality limits of Karachi Division at Toll Plaza, Super Highway, whereby KMC provides Health facility and to ensure that no sick cattle may be allowed to be sold in the City.
Per learned counsel, the objection raised by the learned counsel for the petitioner, whereby, the validity of award of contract by the Administrator DMC (West) Baldia Division in favour of Messrs Shehbaz Enterprises for tax year 2013-2014 has been challenged, is misconceived in law and also contrary to the facts on record, as according to learned counsel, the subject contract was awarded through open auction in favour of Messrs Shahbaz Enterprises after completion of all codal formalities and by observing the relevant Sindh Public Procurement Rules, 2010. Per learned counsel, pursuant to advertisement made in the Newspaper, Messrs Shahbaz Enterprises i.e. Respondent No.4 offered the bid of Rs.1,15,45,500/- (Rupees One Crore and fifteen lac forty five thousand and five hundred only), which was the highest amongst other four bidders, who also participated in the open auction along with his client. Thereafter, on completion of all the codal formalities and payment of the requisite amount, the contract was awarded vide letter dated 25- 6-2013 by the Administrator DMC (West) Baldia Division Karachi. It has been contended by the learned counsel that respondent No.4 has already paid the entire amount through pay orders including Rs.1135580/-, Rs.1135,000/-, Rs.5,000/-, Rs.19898/- and Rs.19898/-. It has been further contended by the learned counsel that the petitioner in C.P.No.D-3981 of 2013 has no locus standi to dispute the validity of the contract awarded in favour of respondent No.4, as neither he participated in the auction proceedings nor is an aggrieved person in terms of Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, whereas, per learned counsel, any dispute arising out of a contract cannot otherwise be agitated by filing a Constitutional Petition. While concluding his arguments, learned counsel for respondent No.4 has prayed that Constitutional Petition filed by the petitioner in C.P.No.D3981 of 2013 may be dismissed with heavy cost, whereas, Constitutional Petition i.e. C.P.No.D-3737 of 2013 may be allowed as prayed.
7. Messrs Khalid Mehmood Siddiqui, Zaheer-ul-Hassan Minhas and Abdul Hadi, advocates representing the Administrator DMC (West) Baldia Division, Karachi, have also vehemently opposed the maintainability of C.P.No.D-3981 of 2013 for having been filed with mala fide intention and to avoid payment of tax/fee, which according to learned counsel, has been imposed in exercise of the powers conferred under Rule 7 of Sindh Government Legal Imposition of Taxation Rules 2001 through Gazette Notification No.Admtr/DMC(W)/P.S/161/2012 dated 25-7-2012, whereby schedule of tax imposed on the cattles, which enter in the Maveshi Mandi including Maveshi Mandi established within the territorial jurisdiction of Administrator DMC (West) Baldia Division Karachi, has been notified. It has been further contended by the learned counsel that the subject levy has been imposed to generate revenue for providing infrastructure, electricity, security, water and services for removing garbage to ensure cleanliness at Maveshi Mandi, Baldia Town Karachi, whereas all other persons engaged in the business of sale and purchase of cattles in Maveshi Mandi are making payment of such tax except the petitioner (s), who have filed instant petition with mala fide intention, whereas, similar petition, i.e. C.P.No.D-3585 of 2012 on similar grounds, pertaining to.
Contract for 2012-2013 has already been dismissed by this Court vide order dated 3-10-2013. It has been further contended by the learned counsel that the subject contract for the year 2013-2014 has been awarded by Administrator DMC (West) Karachi Baldia Division Karachi by complying with all the relevant rules, including Rule 17 of Sindh Public Procurement Rules, 2010, as according to learned counsel, the subject contract was advertised in three Daily Newspapers published in English, Urdu and Sindhi languages i.e. Daily The News Lark (English), Daily News Coverage (Urdu) and Daily Naw-e-Sindh (Sindhi) on 24-5-2013 and 25-5-2013 respectively, whereas all the Newspapers as referred to hereinabove are ABC certified and well-circulated. Learned counsel has also referred to the note sheet containing approval for the proposed rates in respect of subject levy duly signed by Town Officer (MR) DMC (West), Baldia Division, Municipal Commissioner, DMC (West), Baldia Division and Administrator DMC (West), Baldia Division Karachi, Public Notice and Advertisement in Newspaper regarding imposition of levy and calling objections thereon from public along with Memorandum of Resolution whereby the rates were revised as well as the Gazette Notification filed along with objections/comments on behalf of respondent No.3. It has been contended by the learned counsel that all the codal formalities were duly complied with while imposing subject levy as well while awarding the contract for collection of the, tax/fee in favour of respondent No.4 i.e. Messrs Shahbaz Enterprises, whereas, no violation of any law, rules or regulation has been made in this regard. It has been further argued by the learned counsel that neither the respondent No.4 nor any of the participant of the auction process of the subject contract is the employee of DMC (West)
Baldia Division Karachi and the allegations in this regard, besides being incorrect are tainted with malice. Per learned counsel, the petitioner having no case on merits has filed instant petition with mala fide intention, to avoid payment of tax/fee and to blackmail the Government officials in this regard. It has been further contended that conduct of the petitioner in C.P. No.D-3981 of 2013 and C.P. No.D-3585 of 2012 is dubious as material facts were concealed deliberately by the petitioner(s) in order to mislead this Hon'ble Court, whereas the petitioner(s) did not make any payment towards subject levy. While concluding the arguments, learned counsel for the Administrator DMC
(West) Baldia Division Karachi has prayed that C.P.No.D-3981 of 2013 may be dismissed with heavy cost and the petitioner may be directed to pay lawful tax/fee in respect of cattles, which enter in the Maveshi Mandi, Baldia Town Karachi. As regards C.P.No.D-3737 of 2013, learned counsel for the Administrator DMC (West) Baldia Division Karachi have categorically stated that official respondents did not cause any hindrance in the lawful performance of the contract, which was awarded to the petitioner Messrs Shahbaz Enterprises to collect subject tax/levy for the year 2013- 2014. However, per learned counsel, hindrance was being caused by the private persons including the petitioner on the garb of a restraining order which was obtained through misrepresentation and by way of fraud by the petitioner(s) in C.P. No.D-3585 of 2012, which otherwise stood vacated as the aforesaid constitutional petition has already been dismissed by this Court vide order dated 3-10-2013 along with listed applications. It has been contended that the official respondents are willing to allow Messrs Shahbaz Enterprises to perform their contractual obligation in accordance with law, whereas no hindrance will be caused by the official respondents in this regard.
8. Mr. S. Sultan Ahmed, learned counsel for KMC while adopting the arguments advanced by the learned counsel for Administrator DMC (West) Baldia Division Karachi has also raised an objection with regard to maintainability of instant petition i.e. C.P.No.D-3981 of 2013, and submitted that the petitioner besides having no locus standi to challenge the imposition of subject levy or to dispute the award of contract as referred to -hereinabove, has concealed the material facts from this Court, whereas disputed questions of facts have also been raised by the petitioner. It has been contended by the learned counsel that the subject levy is imposed pursuant to powers conferred under Rule 7 of Sindh Local Government Imposition of Taxation Rule, 2001 through Notification No.Admtr/DMC(W)/PS/161/2012 dated 25-7-2012, which is different from the fee collected by KMC in respect of Milching Animals and Health clearance fee on cattle which enter the Municipal limits of Karachi Division at Toll Plaza, Super Highway, hence there is no overlapping in this regard. Per learned counsel, KMC collects aforesaid fee on cattles for providing health service and to ensure that no unhealthy cattle and milk may be allowed to be sold in the market. It has been contended by the learned counsel that the petitioner is not entitled to any discretionary relief by this Court in its constitutional jurisdiction, hence instant petition may be dismissed with cost.
9. As regards C.P.No.D-3737 of 2013 filed by Messrs Shahbaz Enterprises, learned counsel for KMC has stated that it does not pertain to KMC, as no relief has been sought by the petitioner against KMC. However, it has been stated by the learned counsel that Administrator, KMC officials have not caused any hindrance in collection of subject tax/fee to the petitioner Messrs Shahbaz Enterprises.
10. Learned A.A.-G. Present on Court notice has also adopted the arguments of the learned counsel for DMC and KMC and has contended that C.P. No.D-3981 of 2013 filed by Messrs Babar Ali Qamar is liable to be dismissed in limine, whereas C.P.No.D-3737 filed by Messrs Shahbaz Enterprises may be allowed as prayed.
11. We have heard the learned counsel for the parties and perused the record of both the petitions with the assistance of their respective counsel. Since the vires of the subject levy imposed through Notification dated 25-7-2012 issued by Administrator DMC (West) Baldia Division Karachi and the validity of the contract awarded by Administrator DMC (West) Baldia Division Karachi in favour of respondent No.4 Messrs Shahbaz Enterprises have been challenged in C.P. No.D-3981 of 2013, therefore, we would first decide the fate of instant petition. Main contention of the learned counsel for the petitioner in the aforesaid petition is that since the petitioner is the lessee of the plot in Maveshi Mandi and has been authorized to carry on the business of sale and purchase of the cattles, therefore, cannot be subjected to any further tax or fee in this regard. The validity of such levy has also been challenged on the ground that since a similar tax/levy is being charged on cattles which enter within the Municipal limits of Karachi, at Toll Plaza Super Highway, therefore, the subject levy amounts to double taxation. It will not be out of place to observe that earlier also on somewhat similar grounds the Constitutional Petition bearing C.P. No.D-3585 of 2012 was filed through same learned counsel by another lessee of the plot of land in Maveshi Mandi, Baldia Division Karachi along with General Secretary of Gulshan-e-Tajiran-O-Malkaan Maveshi Mandi Association, which has been dismissed by this Court vide order dated 3-10-2013 in the following terms:- "We have heard all the learned counsel for respective parties and perused the record. From of the contents of the memo of petition and the relief (s) sought by the petitioners in the instant case, it appears that neither the Gazette Notification dated 25-7-2012 issued by Administrator, DMC (West)
Balida Division Karachi, pursuant to Rule 7 of Sindh Local Government Imposition of Taxation Rules, 2001, whereby tax/fee imposed on cattles, was placed on record by the petitioner nor the contract awarded by the official respondents to private respondent (s) for the recovery of the impugned tax/fee has been made subject matter of the instant petition. The objection of the petitioners with regard to collection of the fee in respect of cattles by the respondents at Maveshi Mandi New Bakra Piri, Baldia Town Karachi from the petitioners was primarily based on a Newspaper clipping published in daily Ummat Karachi Hyderabad available at page 35 of the instant petition, whereby, the then KMC was pleased to exempt the collection of fee towards health certificate and broker's license fee for sale and purchase of cattles and other taxes in respect of cattles which were brought within the jurisdiction of Karachi Municipality on the occasion of Eid-ul-Azha with effect from 28th September, 2012 to 10th Zil Hajj, 1433 Hijri (26th October, 2012) only. We have noted that no Gazette Notification with regard to such relaxation or exemption of the aforesaid fee and taxes has been placed on record by either party, however, if the same advertisement is taken to be issued under lawful authority, even then the said relaxation or exemption from collection of tax/fee on cattles was for a period of one month only, and that too, by the KMC and not by DMC. Whereas, in the instant case, it has come on record that fee in respect of the cattles has been levied and being collected pursuant to a Gazette Notification which has been placed on record by respondent No.8, which prima facie authorise DMC (West) Baldia Division Karachi to impose such tax/fee upon cattles. We have observed that in the instant petition, the Gazette Notification, which has been placed before this Court during course of hearing by the newly impleaded respondent No.8 and was not even filed by the petitioners has not been impugned by the petitioners, nor the validity of the contract or the proceedings, whereby such contract was awarded by the DMC (West) to respondents Nos.4 and 5 for the period of July, 2012 to June, 2013 for collection of fee in respect of the cattles, has been challenged by the petitioners. Therefore, the objection raised and the submissions made by the learned counsel for the petitioners in this regard at a subsequent stage, without placing such Gazette Notification or the contract on record and without confronting the respondents from such documents, are without any force and of no relevance in the instant proceedings. Learned counsel for the petitioners has candidly informed this Court that the petitioners have already filed a fresh Const. Petition No.D-3981 of 2013, wherein the very imposition of the subject levy and the award of contract by the DMC (West) .To the private respondents in this regard has been challenged. In view of hereinabove, we do not find any substance in the instant petition, which otherwise has become infructuous, and the same was accordingly dismissed along with listed applications vide our short order dated 3-10-2013, and these are the reasons for such short order. However, before parting with this order we may observe that the petitioner is at liberty to raise all such objections with regard to the validity of the subject levy or the award of contract by the official respondents for the collection of the subject levy/fee in respect of cattles in his C.P.No.D- 3981 of 2013 which may be decided on its own merits in accordance with law."
' In the instant petition, the petitioner has now placed on record the subject Notification dated 25- 7-2012, which has been issued by Administrator DMC (West) Baldia Division Karachi, pursuant to Rule 7 of Sindh Local Government (Local Government Imposition of Taxes) Rules, 2001. It will be advantageous to reproduce the Rule 7 of Sindh Local Government (Local Government Imposition of Taxes) Rules, 2001, which reads as follows:--- "7. Publication of the sanctioned taxation proposal.--- Where council has sanctioned the taxation proposal the order of council shall be notified under the seal and signatures of Nazim in the official Gazette and such order shall come into force on and from such date as may be specified in the notification."
12. Learned counsel for DMC (West) Baldia Division Karachi has placed certain documents on record along with their objections to show that all the relevant rules including rule 3 relating to preliminary taxation proposals, rule 4 relating to publication of preliminary taxation proposal, rule 5 relating to hearing of objections and suggestions to preliminary taxation proposal and rule 6 relating to finalization of taxation proposal, were duly complied with while imposing subject levy.
Learned counsel for the petitioner while confronted with execution of such documents and the authority of the Administrator DMC (West) to impose the subject levy in terms of Rule 7 of Sindh Local Government Imposition of Taxation Rules, 2010, could not deny the fact that the imposition of subject tax was prima facie made after having complied with the relevant rules in accordance with law, however, contended that it amounts to double taxation. This contention of the learned counsel for the petitioner is apparently misconceived in view of the fact that the nature and the type of the subject levy imposed by the Administrator DMC (West) Baldia Division Karachi is different and distinct from the fee which is being collected by KMC at Toll Plaza, Super Highway, whereby, KMC provides health services to the owners of Milching Animals and all such cattles who enter in the local limits of the city of Karachi in order to avoid sale and purchase of unhealthy cattles and milk in the City. We do not find any overlapping in two different levies, which are charged separately for different purpose under lawful authority, therefore, cannot be regarded as double taxation. Learned counsel for the petitioner could not place on record any material or could refer to any case-law in support of his contention in this regard which is hereby repelled. As regards objection of the learned counsel for the petitioner on the award of contract by respondent No.3 in favour of respondent No.4 i.e. Messrs Shahbaz Enterprises to collect subject levy for 2013-2014, we have observed that in view of the documents placed on record by learned counsel for respondent No.3, advertisement of subject contract was published in three different newspapers i.e. The News Lark (English daily), News Coverage (Urdu daily) and Naw-e-Sindh (Sindhi daily) on 24-5-2013 and 25- 5-2013 respectively, which is sufficient compliance of Rule 17 of Sindh Public Procurement Rules, 2010. The objection raised by the petitioner in this regard appears to be factually incorrect. We have further noted that pursuant to the Advertisement in newspapers as referred to hereinabove, four contractors participated in the bidding process, whereas Messrs Shahbaz Enterprises offered maximum bid in respect of the subject contract, which was accordingly declared as successful bidder. Whereafter, having complied with other codal formalities, the contract was awarded to Messrs Shahbaz Enterprises, whereas, no objection whatsoever was raised by any of the participants in the bidding process nor the petitioner filed any objection regarding validity of the contract, who did not .Even participate in such Public Auction. We are of the view that under the facts and circumstances of this case, the petitioner cannot raise objection with regard to the validity of Auction Process which otherwise, appears to have been undertaken in terms of Sindh Public Procurement Rules, 2010, particularly, when petitioner did not participate in such process.
Petitioner, under the circumstance, cannot be considered as an aggrieved person in terms of Article 199 of the Constitution of Islamic Republic of Pakistan, 1973. We may further observe that the conduct of the petitioner, whereby, material facts have been concealed, and the petitioner did not make any payment towards the subject levy, particularly, when others engaged in the same business are making payment of such tax/fee without any objection, is not fair, hence disentitles the petitioner from claiming any discretionary relief under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973. Accordingly, we do not find any substance in the instant petition, which is hereby dismissed along with listed application.
13. As regards C.P.No.D-3737 of 2013 is concerned, since the official respondents have not denied the claim of the petitioner and have expressed their willingness through their counsel to allow the petitioner to carry on the contractual obligation relating to collection of subject levy in respect of cattles which enter at Maveshi Mandi at Baldia Town Karachi, for the year 2013-2014, therefore, we are not inclined to record any finding on the merits of the instant petition, which is disposed of accordingly in view of statement of learned counsel for DMC and KMC along with listed applications.