1. SHUJAAT ALI KHAN, J.--- Through this single judgment I intend to decide this petition as well as petitions mentioned in "Schedule-A" having commonality of law and facts inasmuch as in pith and substance vires of Gas Infrastructure Development Cess (GIDC) Act, 2011, (hereinafter to be referred as the Act) have been called in question in all these petitions.
2. Learned counsel appearing on behalf of the petitioners submit that as the question involved in these petitions has already been decided by apex Court of the country, same be decided accordingly.
3. Learned Additional Attorney General, assisted by the learned Deputy Attorney General and counsel appearing on behalf of the respondents, states that though the matter has been decided by Hon'ble Supreme Court of Pakistan, however, review petitions against the said judgment are pending adjudication and propriety demands that these petitions be kept pending awaiting decision of said review petitions.
4. After hearing learned counsel for the petitioners as well as the learned Additional Attorney General, learned Deputy Attorney General as well as learned counsel for the respondents and going through the documents annexed with these petitions and the case-law on the subject, I have observed that the provisions of the Act came under discussion before a Division Bench of the Peshawar High Court in case reported as Ashraf Industries (Pvt.) Ltd. v. Federation of Pakistan through Secretary, Ministry of Petroleum and Natural Resources Control Secretariat and 3 others (2013 PTD 1732) whereby the recovery of GIDC was declared illegal. The said decision of the Peshawar High Court has been upheld by the august Supreme Court of Pakistan in the case of Federation of Pakistan v. Durrani Ceramics and others (Civil Appeal No,1540 of 2013) and other allied matters whereby the Act has been declared ultra vires. After decision of fate of the Act by apex Court of. The Country this Court is left with no option but to follow the dictum laid down by august Supreme Court of Pakistan in view of Article 189 of the Constitution of Islamic Republic of Pakistan, 1973.
5. Insofar as the contentions raised on behalf of the respondents that during pendency the review petitions before apex Court of Country, these petitions cannot be decided, is concerned, suffice it to observe that as no injunctive order having been passed in those review petitions, as admitted by the learned Additional Attorney General, there is no embargo for this Court to decide the matter especially visualized in the light of Order XX of the Supreme Court Rules, 1980.
6. For what has been discussed above, all these petitions are accepted in terms of the judgment passed by the Peshawar High Court and apex Court of the Country, mentioned in para No,4 above.
2. No order as to costs.
3. S.No. Case No. Case Title 1 847 of 2014 Engro Powergen Qadirpur Ltd. through Syyed Muhammad Ali v. FoP etc. 2 1221 of 2014 Maple Leaf Cement Factory etc. v.
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5. F.O.P. etc. 9 4892 of 2014 Messrs Shalimar Steel v. Fop. Etc. 10 4652 of 2014 Messrs Tariq Glass Industries Ltd. v.
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10. Fop etc. 38 20671 of 2012 Master Tiles and Ceramic Industries Ltd. v. SNGPL etc. 39 20888 of 2012Messrs Yaqoob Steel v. Fop etc. 40 22681 of 2012 Messrs Atlas Honda Limited v.
11. Pakistan through Secretary Petroleum Ministry etc. 41 24820 of 2012Messrs Allah Malik Wire Industry v.
12. F.O.P. etc. 42 23493 of 2012Messrs Brothers Dyeing v. F.O.P. etc. 43 23495 of 2012Mess Al Rahber Ind v. F.O.P. etc. 44 23555 of 2012Messrs Tayyab Textile Mills Ltd. etc. v.
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15. Ltd. v. F.O.P. etc. 54 23449 of 2012Messrs Sareena Industries and Embroidery Mills (Pvt.) Ltd. v. Sui Northern Gas Pipelines Limited etc. 55 23485 of 2012Nouman Shakeel v. Government of Pakistan etc. 56 23549 of 2012Messrs Ahmad Agro Industries etc. v.
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18. Fop etc. 66 25706 of 2012Messrs Mian Foundry etc. v.
19. Federation of Pakistan etc. 67 25889 of 2012Messrs Chanab Steel v. Fop etc. 68 25995 of 2012Messrs Sangam Petrolium v. Fop etc. 69 26310 of 2012 Messrs Ah and Sons Rerolling Mills v. Fop 70 26274 of 2012ljaz Ahmad v. Fop etc. 71 26449 of 2012Messrs Muhammad Naeern & Sons Cng Station etc. v. Fop etc. 72 26533 of 2012Messrs Z Gais Private Ltd. v. Fop etc. 73 26986 of 2012Messrs Gas Point Filling Station v.
20. Fop etc. 74 28539 of 2012Messrs Ashrafia Cng etc. v. Fop etc. 75 28456 of 2012Messrs Malik Steel Re-Rolling Mills v.
21. Fop etc. 76 28657 of 2012Messrs Abroo Cng etc. v. Fop etc. 77 28585 of 2012Al Madina Cng Filling Station v. Fop etc. 78 28550 of 2012Messrs High Way Filling Station etc. v. Fop etc. 79 28530 of 2012Messrs Khan Cng v. Fop etc. 81 28489 of 2012Messrs City Cng etc. v. Fop etc. 82 28528 of 2012Messrs Alkhair Cng v. Fop etc. 83 28527 of 2012Messrs Star Cng v. Fop etc. 84 28529 of 2012Messrs Al Jahangir Cng v. Fop etc. 85 27477 of 2012 Messrs Khawaja Cng Station etc. v.
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23. Fop etc. 9629091 of 2012 Tourism Promotion Services Ltd. v.
24. Fop etc. 97 29069 of 2012Messrs Gujranwala Cng. v. Fop etc. 98 29420 of 2012Al Yousaf Cng v. Fop etc. 99 28235 of 2012Messrs Newziland Gas Master Station v. Fop etc. 10028810 of 2012 Messrs Ali Cng etc. v. Ministry of Petroleum etc. 10129742 of 2012Jawad Ikram v. Fop etc. 10228341 of 2012 Messrs Alsheikh Cng Filling Station etc. v. Fop etc. 10329598 of 2012Messrs Pak Asia-1, Cng v. Fop etc. 10429218 of 2012 Naveed Khaliq v. Fop Etc. 10530870 of 2012Messrs Al Siddique Cng v. Fop etc. 10630912 of 2012 Ms Shaheen Cng Station v. Fop etc. 10730859 of 2012Messrs Al Rchman Cng etc. v. Fop etc. 10831169 of 2012 Messrs Paswal Cng etc. v. Fop etc. 1091412 of 2012 Shehzad Ali v. Fop etc. 110 1355 of 2012 Messrs Green Fuel Cng etc. v. Fop etc. 111 2779 of 2013 Pakistan Service Ltd. V. Fop etc. 112 2780 of 2013 Pakistan Service Ltd. v. Fop etc. 113 5730 of 2013 Makhdoom Javed Asghar v. SNGPL etc. 114 6609 of 2013 Messrs Maple Leaf Cement Factory Ltd. v. Fop etc. 115 6608 of 2013 Messrs Kohinoor Textile Mills Ltd. v.
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28. Fop etc. 128 5344 of 2014 Messrs Z.S. Service Station v. Sui Northern Gas etc. 129 6212 of 2014 Bhutta Brothers Cng through Akhtar Ali Ch. v. Fop etc. 130 6579 of 2014 Messrs Greens Petroleum v. F.O.P. etc. 131 6587 of 2014 Messrs Green Fuel Cng Staion v.
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32. Fop etc. 1645672 of 2014 Engro Fertilizers Limited v. F.O.P. etc. 165921/W of 2014 Sadiq Sons Ghee and Oil Mills (Pvt.)
33. Ltd. v. Arif Hameed, M.D. Sngpl etc. 16624601 of 2014 Messrs Chakwal Spinning Mills v..Fop etc. 1676448 of 2014 Messrs Allah Hoo Cng v. Fop etc. 16820455 of 2012All Pakistan Textile v. Federation of Pakistan etc. 16925972 of 2014 Messrs Shaukat Soap and Ghee Industries v. Chairman OGRA etc.