AQEEL AHMED ABBASI, J.---Through instant petition, the petitioner has impugned a letter dated 07.9.2015 issued by Chief Inspector of Stamps, Board of Revenue, Sindh, Karachi, whereby one Assistant Chief Inspector of Stamps, Korangi Circle and Inspector of Stamps, Korangi Circle, Board of Revenue Sindh, Karachi, have been authorized to conduct inspection of the office record of petitioner along with other fifteen offices/organizations, under Section 73 of the Stamps Act, 1899. It has been argued by learned counsel for the petitioner that petitioner is a private individual who is engaged in the business of construction and also registered with Abad as a builder , however , does not fall within the definition of public office as provided under Section 2(22-A) of the Stamps Act, 1899.
It has been further argued that since the petitioner does not fall within the definition of public office, nor petitioner has more than 20 employees, therefore, impugned notice issued to the petitioner is without lawful authority , which may be set-aside and declared to be illegal and without lawful authority .
2. Conversely , Mr. Saifullah, the learned Additional Advocate General, Sindh has referred to the definition of public office as defined in Section 2 (22-A), duly amended by Sindh Act VII of 1985, according to which, "a commercial or industrial concern whether singly owned or run through, partnership " has been included in the definition of public office, whereas, according to learned Additional Advocate General Sindh through Sindh Ordinance XXIV of 2002 dated 01.8.2002, further amendment has been made in Section 2(22-A) whereby the words "having more than 20 employees" have also been deleted, therefore, as per amended position, impugned notice has been lawfully issued to the petitioner .
It has been further contended by learned Additional Advocate General that petitioner falls within the definition of public office as per amended provision, whereas Sindh Ordinance No.XXIV of 2002 dated 01.8.2002 has been protected under Sub-Article (2) of Article 270-AA of the Constitution through 18th Amendment, along with all other laws including President's order , Acts Ordinances, chief executive orders, regulations, enactments, notifications, rules, orders or by-laws made between 12th day of October 1999 and 31st day of December 2003 (both days inclusive). Learned Additional Advocate General submits that subject controversy has already been decided by a Divisional Bench of this Court in the case of Meezan Bank v. Government of Sindh and others reported as PLD 2016 Sindh 284 .
3. While confronted with herein above factual and legal position as argued by Additional Advocate General, learned counsel for petitioner could not controvert the same, however , submits that the judgment relied upon by the Additional Advocate General relates to the unamended Section 2(22-A), as according to learned counsel, the decision is based on the unamended provision of law relating to number of employees in a commercial organization.
4. We have heard the learned counsel for petitioner and learned Additional Advocate General Sindh, examined the relevant provisions of Stamps Act including Section 2(22-A) and Section 73 of Stamps Act, 1899 with their assistance and have also gone throug h the cited judgment of a Division Bench of this Court. It will be advantageous to reproduce hereunder the provisions of Section 2(22-A) duly amended by Sindh Act VII of 1985 and Sindh Ordinance XXIV of 2002 dated 01.8.2002, Section 73, and provisions of Article 270AA(2) of the Constitution, which read as follows:-
(i) Section 2(22-A): "Public Office" includes a Government Office, a people's Local Council, a Local Authority , a Statutory Corporation or similar body set up by the Central or Provincial Government, commercial or industrial concern whether singly owned or run, through partnership [having more than twenty employees] a body registered under the Company Law for the time being in force or a cooperative society ."
(ii) Section 73: "Books, etc., to be open to inspection. Every public officer having in his custody any registers, books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable time permit any person authorized in writing by the Collector to inspect for such purpose to registers, books, papers, documents and proceedings, and to take such notes and extracts as he may deem necessary , without fee or charge."
(iii) Article 270AA(2): "Except as provided in clause (1) and subject to the provisions of the Constitution (Eighteenth Amendment) Act, 2010, all laws includ ing President 's Orders, Acts, Ordinan ce, Chief Executive's Orders, regulations, enactments, notifications, rules, orders or bye-laws made between the twelfth day of October , one thousand nine hundred and ninety-nine and the thirty-first day of December , two thousand and three (both days inclusive) and still in force shall, continue to be in force until altered, repealed or amended by the competent authority .
Explanation. --For the purpose of clause (2) and clause (6) "competent authority" means,--
(a) in respect of President's Orders, Ordinances, Chief Executive's Orders and ill other laws, the appropriate Legislature; and
(b) in respect of notifications, rules, orders and bye-laws, the authority in which the power to make, alter, repeal or amend the same vests under the law ."
5. From perusal of above legal and constitutional provisions, it has been observed that in view of the amended provisions i.e. Section 2(22-A) in terms of Sindh Ordinance No.XXIV of 2002 dated 01.8.2002, which Ordinance has been protected under Sub-Article (2) of Article 270-AA of the Constitution of Islamic Republic of Pakistan, 1973, through 18th Amendment, the petitioner falls within the definition of public office, therefore, the impugned Notice issued under Section 73 of the Stamps Act, 1899 does not suf fer from any error or illegality .
Moreover , in the cited judgment, the subject controversy has already been decided in the following terms: "6. Having given anxious consideration to the arguments extended by the learned counsel for the parties perusal of material available on record of the case and relevant provisions of law i.e. Section 73, Sections 22(A) and 22(B) of the Stamp Act, 1899. We see that the arguments extended by Mr. Rizwan Ahmed Siddiqui, the learned counsel for the petitioners are totally devoid of force. When he was confronted with the aforesaid provisions of law by the Court he faintly argued that still the petitioners cannot be forced to divulge secret documents of his1 clients to the respondents Nos.2 and 3, however, at the end he candidly admitted the legal position. There is no cavil to the fact that a Banking Company falls within the definition of a 'public office' by virtue of Section 22(A) of the Stamp Act and by virtue of section 22(B) of the Stamps Act, 1899 a 'public officer' includes an Officer-in-Charge of a public office for the purpose of Sindh Stamp Act. Therefore; we hold that the respondents Nos.2 and 3 are legally competent to issue the notices for inspection of the record chargeable with stamp duty under the Schedule to the Stamp Act, 1899, which have been impugned by way of these petitions."
7. Accordingly , while following the ratio of aforesaid judgment of a Division Bench of this Court on the subject controversy , instant petition stands dismissed along with listed applications. Consequently , petitioner is directed to submit response to the impugned notice issued under Section 73 of Stamps Act, 1899, whereafter appropriate order may be passed by respondent in accordance with law .
Before parting with this order , we may observe that in none of the books of Stamps Act, 1899 either produced by the learned counsel for petitioner or by the learned Additional Advocate General Sindh and even the book which is available in the. High Court Library , the correct provisions of Section 2(22-A) of the Stamps Act, 1899, as it stood after amendment made therein -through Sindh Ordinance No.XXIV of 2002 dated 01.8.2002, has been incorporated, whereas, during the course of arguments, learned Additional Advocate General Sindh has produced the copy of Gazette Notification to this effect. We would, therefore, direct the Secretary , Law, Government of Sindh to look into the matter and to ensure that necessary amendment shall be incorporated in all the books relating to Stamps Act, 1899, either published by the government or by the private publishers, to avoid confusion in this regard. Copy of this Judgment may be sent to the Secretary , Law , Government of Sindh for compliance. Deleted by Sindh Ordinance XXIV of 2002 dated 1-8-2002.