SHAHID KARIM, J.---This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 ("the Constitution") lays a challenge to the S.R.O. 1065(1)/2013, dated 20.12.2013.
2. At the outset, the learned counsel for the petitioner has relied upon the judgment of the Supreme Court of Pakistan reported as Messrs Mustafa Impex, Karachi and others v. Government of Pakistan through Secretary finance, Islamabad and others (PLD 2016 Supreme Court 808), to contend that the notification in issue in the present constitutional petition has been promulgated by the Federal Government without complying with the requirements as spelt out in the judgment of the Supreme Court of Pakistan and must be held to be ultra vires and unlawful. The contention of the learned counsel seems to have substance and the dictum laid down in Mustafa Impex is precisely to the effect that while issuing a notification in terms of the delegated powers under enactments, the Federal Government has to act in a manner laid down by the Constitution and unless the procedural formalities have been complied with, the notification so issued must be struck down as void ab initio. In similar cases, inter alia W.P. No.16377 of 2012 this Court has also followed Mustafa Impex in striking down the notifications as having been issued unlawfully and therefore being incompetent.
3. Since the impugned notification does not comply with the constitutional mandate as expounded in Mustafa Impex, the S.R.O. 1065(1)/2013 dated 20.12.2013 is hereby declared to be a without lawful authority and of no legal effect.
4. In view of my holding above, it is not necessary to refer to and determine the other grounds