MALIK HAQ NAWAZ, J.---The Pak Qatar Family Takaful Limited, through one Irshad Alam has filed the instant writ petition under Art. 86(2) of Gilgit Baltistan Order 2018, with the following prayers:- "In the light of the foregoing, it is most respectfully prayed that this Hon'ble Court may be pleased to: A) Declared the impugned notice and impugned demand to be without lawful authority, of no legal effect and to quash the same accordingly.
B) Declared that the name boards affixed outside the premises of Pak Qatar Jutial Branch Gilgit do not fall within the definition of advertisement and hence no advertisement fee can be levied with respect to them.
C) Permanently restrain the respondents from taking any adverse action against Pak Qatar on the basis of the impugned notice and impugned demand.
D) Permanently restrain the respondents from levying or purporting to levy any advertisement fee on the name boards affixed on the premises of Pak Qatar.
E) Grant any other demand equitable and just, in the circumstances of the case."
1. The learned counsel for the petitioner (herein after called the company) submitted that the company started its business operation in Gilgit-Baltistan in the year 2015 and its 06 Branches are operational in all over Gilgit- Baltistan, which are providing various kinds of issuance to the individual and also to corporate sectors. The learned counsel further submitted that as per section 22 of Companies Act-2017 every company is under statutory obligation to display the name of the company outside the registered office, which have been done by the company. The learned counsel submitted further that on 11-09-2018 the company received a notice from respondent No. 5 dated 16-07-2018, whereby the petitioner company has been asked to pay a sum of Rs.39,360/- an account of shop Board fee for the year 2018-19, which is illegal, unwarranted and unjustified.
Lastly that the impugned notice dated 16-07-2018 be quashed in the interest of justice.
3.(sic.) The learned Assistant Advocate General was directed to submit comments, which has now been submitted on behalf of respondents Nos.5/6. On 06-05-2019 Dy. Secretary LG&RD and Director of Local Government were directed to appear in person, who did not both appear on 27-05-2019 and the case came for hearing today. Today respondents Nos.5 and 6 are again absent, therefore, we decided to dispose of the case on merit. How Deputy Commissioner Gilgit Mr. Naveed Ahmed and Assistant Commissioner Gilgit Mr. Shah Rukh Chema are present in person to assist the Court on the issue. Mr. Shah Rukh Chema presented some snap shots of the office of the company.
4. Similar situation case before the Hon'ble Lahore High Court in an Intro Court Appeal No.50 of 2015. The relevant portion of the judgment is reproduced as under:- "4. The relevant portion of the order dated 15-03-2018, passed in the case of Messrs Haidri Beverages (Pvt.)
Ltd. Supra is reproduced hereunder:-
3. Both the parties have not opposed if this appeal is decided in view of order dated 07-10-2015 passed by Hon'ble Supreme Court of Pakistan in Civil Appeal No.796 of 2015-wherein it is directed that advertisement fee on the boards in question shall be charged. The order by apex Court is reproduced hereunder:- "Learned counsel when confronted with the leave granting order, on instructions states that the respondents would not charge any advertisement charges on the board which is affixed upon the branch for the purposes of identifying the location of the branch, however, if any publicity of its product is made by the appellant in the cantonment area, the advertisement charges can be validly applied. He has further taken up the plea that in the cases of similar nature there are a number of ICAs pending before the Lahore High Court, Rawalpindi Bench and thus the present appeal in the circumstances is not competent. Confronted with the above, learned counsel for the appellant states that he would have no objection if the present appeal is converted into an ICA and the matter is referred to the learned Division Bench of the Lahore High Court, Rawalpindi Bench for the purpose of deciding the same, along with other matters pending there as ICAs. In light of the above, this appeal is converted to the Lahore High Court, Rawalpindi Bench for disposal by clubbing it along with similar matters. Disposal of accordingly."
4. Following the ratio of the order by apex Court, ibid, that the Boards on shops etc. for the purpose of identification cannot be charged to tax/advertisement fee in question, the matter is remanded to respondent authorities. The appellant shall appear before the respondent authorities along with copy of this Court's order on 19-03-2018 and file objections/replies. The respondent authorities shall provided opportunity of being heard to the appellant and decide the matter strictly in accordance with law within fifteen days and shall not charge advertisement fee on the boards in question if it is no specific in the schedule/rules, or is against the ratio settled by apex Court. If respondents intend to charge advertisement fee on the boards in question for some other reasons like; containing advertisement material in violation of the specific shop board, the same shall be done, in accordance with law, through an assessment order in writing, after providing opportunity of being heard.
The impugned order of learned Single Bench stands modified accordingly.
This and connected appeals along with pending applications are disposed of."
5. In view of the above discussion, we allow this writ petition with the direction that respondents Nos.5/6 will not charge any fee from the petitioner company on account of the main. Board, which is displayed/affixed on the office of the company for the purpose of identification. However if the company for the purpose of publicity display any board at any other place for the purpose of advertisement, the charges will be applied in accordance with the prevalent laws.
6. Civil Misc Petition No.33/2019 has been infructuous and is IC hereby disposed of accordingly.
7. With the above observation the writ petition is disposed of.