MUHAMMAD SAJID MEHMOOD SETHI, J. This consolidated judgment shall decide instant appeal, along with connected cases detailed in Schedule appended herewith, as common questions of law and facts are involved in these cases.
2. Through instant appeal, appellant has challenged the consolidated judgment dated 17.06.2016; passed by learned Single Bench of this Court in W.P. No.19763 of 2013, whereby writ petitions filed by appellants, challenging the provisions of the Income Support Levy Act, 2013 ("the Act of 2013"), promulgated through Finance Act, 2013, as well as constitutionality of the Income Support Levy ("Levy") at the rate of 0.5% on the value of net movable assets/wealth exceeding one million rupees, being ultra vires the Constitution of the Islamic Republic of Pakistan, 1973 ("the Constitution") and without lawful authority, were dismissed. Another set of cases, commonly challenging the legitimacy and legality of demand notices issued claiming payment of levy, was also dismissed by another learned Single Bench of this Court vide consolidated judgment dated 24.04.2019 passed in Writ Petition No.14506 of 2019 which has also been impugned in some of the appeals.
3. Brief facts of the case are that the aforesaid Levy was challenged by appellants through various writ petitions before learned Single Bench of this Court, which were dismissed vide consolidated judgment dated 17.06.2016, passed hi W.P. No.19763 of 2013, with the observations that words "capital value of the assets" appearing in Entry 50 of the Federal Legislative List, include "value of assets/wealth" as available in the Act of 2013, hence, Federal Government was empowered to impose said Levy. It was further held that the Levy is a common burden and a compulsory exaction of money for raising revenue and expending it for the purpose of public revenue of the State. It was further held that the Preamble of the Act of 2013 does not detract from the fact that the Levy is a tax and not a fee and have rightly been promulgated as a Money Bill. It was also concluded that element of discrimination was not apparent in imposition of the Levy and Section 116 of the Income Tax Ordinance, 2001 ("the Ordinance of 2001") had no perceptible impact on the impugned Levy.
Second set of petitions, wherein legitimacy and legality of demand notices claiming payment of levy was challenged, was dismissed by another learned Single Bench of this Court vide consolidated judgment dated 24.04.2019 passed in Writ Petition No.14506 of 2019 holding that the taxpayers failed to make out any case of procedural impropriety, lack of unfairness or absence of opportunity of hearing. It was also held that absence of saving clause in new enactment reserving rights and liabilities under repealed enactment is not detrimental to survival of such rights and liabilities under repealed Act unless repealing Act indicates a contrary intention rendering Section 6 of General Clauses Act, 1897 ineffective and inoperative.
4. It has been apprised that issue raised through these Appeals has already been decided by High Court of Sindh at Karachi in case reported as Yaqoob Ahmed through Attorney and others v.
Federation of Pakistan through the Secretary of Law, Ministry of Law and others (2020 PTD 1407), whereby the Income Support Levy Act, 2013 as well as impugned levy were declared ultra vires to the Constitution of the Islamic Republic of Pakistan, 1973 ("the Constitution"). The aforesaid judgment was assailed before Hon'ble apex Court by filing Civil Petitions Nos.490-K to 561-Kand others titled Commissioner Inland Revenue, Federal Board of Revenue, Karachi v. Muhammad Mustafa Gift and others, whereby leave to appeal has been refused and aforesaid petitions have been dismissed vide judgment dated 28.12.2021. The operative part of the observations of aforesaid judgment is reproduced hereunder;--
16. We have concluded that the Act did not constitute a Money Bill and had to be transmitted to the Senate for voting, failing which it could not have become a law. We have also observed that the stated objective of alleviating poverty and setting up an income support fund could not be achieved, because the amounts recovered as income Support Levy would go into the Fund, and would be distributed in terms of the applicable constitutional provision. Thus, the Act would not achieve its stated objective. We need not attend to the precedent cited by the petitioner's learned counsel and to his other contentions, which would have required attention if we had upheld the Act to be a valid piece of legislation.
17. The Finance Act, 2013 (which incorporated the Act) originated in the National Assembly, and as it was assumed to be a Money Bill, it was transmitted to the Senate of Pakistan as provided for in Article 73(1) of the Constitution, reproduced hereunder: 73. (1) Notwithstanding anything contained in Article 70, a Money Bill shall originate in the National Assembly: Provided that simultaneously when a Money Bill, including the Finance Bill containing the Annual Budget Statement, is presented in the National Assembly, a copy thereof shall be transmitted to the Senate which may, within fourteen days, make recommendations thereon to the National Assembly.' The transmission to the Senate of the Act was not for purposes of voting on it but only to seek the Senate's recommendations in terms of Article 73(1) of the Constitution. The Senate made the following recommendations. 'The Senate recommends to the National Assembly that all those sections and clauses included in the Finance Bill, 2013 that are not within under the purview of a Money Bill should be dropped.' The Senate recommends to the National Assembly Income support levy should either be withdrawn or amended as a tax, so that revenues collected to go to the Federal Divisible pool. So that the provinces get their due share.' The Senate was cognizant that the proposed legislation (the Act) was not a Money Bill. The concerns of the Senate were not heeded and its recommendations disregarded. However, after the Act had been enacted (through the Finance Act, 2013), realization dawned that the concerns expressed by the Senate were legitimate, because the Finance Minister proposed the repeal of the Act. 21 and, did so without recommending the incorporation of a saving clause with regard to actions already taken or to be taken pursuant to the Act during its subsistence.
18. The Act was repealed by the Finance Act, 2014, which did not retain a saving section with regard to the actions taken under the Act or those which were proposed to be taken in respect of the period that the Act subsisted. This should have brought the matter to an end. However, the petitioner unnecessarily persevered and sought the purported recovery of the Income Support Levy allegedly incurred under the Act before its repeal, and issued hundreds of notices. This in turn compelled the respondents to file hundreds of petitions before the High Court. The petitions were allowed. But still the petitioner did not relent and filed hundreds of petitions before this Court challenging the judgments of the High Court, even though the impugned judgments had considered the constitutional provisions, and after a comprehensive determination had held that the Act was enacted in contravention of the Constitution.
19. ...............
20. ...............
21. ...............
22. ...............
23. ...............
24. Therefore, for the foregoing reasons, leave to appeal is declined and consequently, these petitions are dismissed but with no order as to cost as these were the first cases of their kind before this Court."
5. Through afore-referred decision, the Hon'ble apex Court has refused to grant leave, however, decided the matter on merits by enunciating principles of law, thus, the decision has the force of precedent and is binding on all the subordinate Courts and Tribunals including the High Court in terms of Article 189 of the Constitution. Reference can be made to Abdullah v. The State (2001 MLD 1554), Collector of Sales Tax and Federal Excise v. Messrs Wyeth Pakistan Limited (2009 YLR 2096) and Commissioner of Income Tax and others v. Mubashar Sheikh, City Towers (2017 PTD 795).
6. Needless to say that where the Supreme Court deliberately and with the intention of settling the law, pronounces upon a question, such pronouncement is the law declared by the Supreme Court within the meaning of Article 189 of the Constitution and is binding on all Courts in Pakistan.
Precedent of Hon'ble Supreme Court of Pakistan must be followed by all other Courts of the country. Reference can be made to Commissioner Income Tax v. Habib Bank Limited and ANZ Grindlays Bank PLC (2015 PTD 619), Hasnain Raza and another v. Lahore High Court, Lahore and others (PLD 2022 Supreme Court 7) and S. Nasim Ahmed Shah and 115 others v. State Bank of Pakistan through Governor and another (2017 PTD 2029).
7. Following the afore-referred decision of the Hon'ble apex Court in Muhammad Mustafa Gifi's Case, supra, all these Appeals/petitions are allowed in the same terms.
8. One of us (Asim Hafeez, J.) has agreed with the decision with a clarification recorded in the additional note, which is also part of this judgment.
Sd/- (Muhammad Sajid Mehmood Sethi)
Judge Sd/- (Asim Hafeez)
Judge Intra Court Appeal Allowed.
ADDITIONAL NOTE:-- ASIM HAFEEZ, J. I have the privilege of reading the judgment, authored by my learned brother Muhammad Sajid Mehmood Sethi, J. and extended my agreement. However, consider it appropriate to put an additional note for clarity. I find reference to the judgment dated, 24.04.2019 passed in Constitutional Petition bearing W.P. No.14506 of 2019, and connected petitions, authored by me, wherein question of vires of the Income Support Levy was not subject of challenge, but the demand raised through demand notices, largely on the premise of lack of audience and effect of repeal. Petitions were dismissed. Since the august Supreme Court of Pakistan has decided the question of vires of the Income Support Levy, in the context of Article 73 of the Constitution of Islamic Republic of Pakistan, 1973, while adjudicating upon the case, Civil Petitions Nos.490-K to 561-K and others titled "Commissioner Inland Revenue Federal Board of Revenue, Karachi v.
Muhammad Mustafa Gifi and others", and declared the levy void and of no legal effect, I find no reason for not signing the judgment.
Sd/- Asim Hafeez Judge Order accordingly.
SCHEDULE Serial No.Case Number 1 I.C.A. No. 1428 of 2016 2 I.C.A. No. 1429 of 2016 3 I.C.A. No. 1430 of 2016 4 I.C.A. No. 1504 of 2016 5 I.C.A. No. 1505 of 2016 6 I.C.A. No. 1535 of 2016 7 I.C.A. No. 1598 of 2016 8 I.C.A. No. 1607 of 2016 9 I.C.A. No. 1621 of 2016 10 I.C.A. No. 1638 of 2016 11 I.C.A. No.1661 of 2016 12 I.C.A. No. 1662 of 2016 13 I.C.A. No. 11735 of 2016 14 I.C.A. No. 1787 of 2016 15 I.C.A. No. 1822 of 2016 16 W.P. No. 38072 of 2016 17 W.P. No. 19025 of 2016 18 W.P. No. 29944 of 2016 19 W.P. No. 29947 of 2016 20 W.P. No. 29948 of 2016 21 W.P. No. 30196 of 2016 22 W.P. No. 30452 of 2016 23 W.P. No. 30553 of 2016 24 W.P. No. 31007 of 2016 25 W.P. No. 31046 of 2016 26 W.P. No. 31908 of 2016 27 W.P. No. 35851 of 2016 28 W.P. No. 37258 of 2016 29 W.P. No. 102 of 2017 30 I.C.A. No. 170 of 2017 31 I.C.A. No. 478 of 2017 32 W.P. No. 720 of 2017 33 W.P. No. 989 of 2017 34 I.C.A. No. 1423 of 2017 35 I.C.A. No. 1424 of 2017 36 I.C.A. No. 1425 of 2017 37 I.C.A. No. 1426 of 2017 38 W.P No. 4508 of 2017 39 W.P No. 4510 of 2017 40 W.P No 31156 of 2017 41 W.P No. 38042 of 2017 42 I.C.A. No. 44051 of 2017 43 W.P No. 54010 of 2017 44 W.P. No. 57879 of 2017 45 I.C.A. No. 66078 of 2017 46 I C.A. No. 66082 of 2017 47 I.C.A. No. 67773 of 2017 48 I.C.A. No. 85126 of 2017 49 W. P. No. 117909 of 2017 50 I.C.A. No. 238482 of 2018 51 I.C.A. No. 238483 of 2018 52 I.C.A. No. 238487 of 2018 53 I.C.A. No. 247123 of 2018 54 I.C.A. No. 31155 01 2019 55 I.C.A. No. 31157 of 2019 56 I.C.A. No. 31160 of 2019 57 I.C.A. No. 31178 of 2019 58 I.C.A. No. 31179 of 2019 59 I.C.A. No. 31303 of 2019 60 I.C.A. No. 31304 of 2019 61 I.C.A. No. 31305 of 2019 62 I.C.A. No. 31641 of 2019 63 I.C.A No. 31646 of 2019 64 I.C.A. No. 31648 of 2019 65 I.C.A. No. 31651 of 2019 66 I.C.A. No. 31652 of 2019 67 I.C.A. No. 31656 of 2019 68 I.C.A. No. 31658 of 2019 69 I.C.A. No. 31661 of 2019 70 I.C.A. No. 31663 of 2019 71 I.C.A. No. 31670 of 2019 72 I.C.A. No. 11674 of 2019 73 I.C.A. No. 31676 of 2019 74 I.C.A. No. 31678 of 2019 75 I.C.A. No. 31680 of 2019 76 I.C.A. No. 31683 of 2019 77 I.C.A. No. 31685 of 2019 78 I.C.A. No. 31689 of 2019 79 I.C.A. No. 31690 of 2019 80 I.C.A. No. 31693 of 2019 81 I.C.A. No. 31694 of 2019 82 I.C.A. No. 31696 of 2019 83 I.C.A. No. 31698 of 2019 84 I.C.A. No. 31700 of 2019 85 I.C.A. No. 31702 of 2019 86 I.C.A. No. 31703 of 2019 87 I.C.A. No. 33213 of 2019 88 I.C.A. No. 33345 of 2019 89 I.C.A No. 33216 of 2019 90 I.C.A. No. 33218 of 2019 91 I.C.A. No. 33219 of 2019 92 I.C.A. No. 33317 of 2019 93 I.C.A. No. 33319 of 2019 94 I.C.A. No. 33341 of 2019 95 I.C.A. No. 33343 of 2019 96 I.C.A. No. 33346 of 2019 97 I.C.A. No. 33347 of 2019 98 I.C.A. No. 33349 of 2019 99 I.C.A. No. 33350 of 2019 100 I.C.A. No. 33351 of 2019 101 I.C.A. No. 33353 of 2019 102 I.C.A. No. 33354 of 2019 103 I.C.A. No. 33356 of 2019 104 I.C.A. No. 33357 of 2019 105 I.C.A. No. 33359 of 2019 106 I.C.A. No. 33360 of 2019 107 I.C.A. No. 33362 of 2019 108 I.C.A. No. 33364 of 2019 109 I.C.A. No. 33366 of 2019 100 I.C.A. No. 33367 of 2019 111 I.C.A. No. 33369 of 2019 112 I.C.A. No. 33371 of 2019 113 I.C.A. No. 33393 of 2019 114 I.C.A. No. 33394 of 2019 115 I.C.A. No. 33396 of 2019 116 I.C.A. No. 33399 of 2019 117 I.C.A. No. 33400 of 2019 118 I.C.A. No. 33401 of 2019 119 I.C.A. No. 33402 of 2019 120 I.C.A. No. 33404 of 2019 121 I.C.A. No. 33405 of 2019 122 I.C.A. No. 33406 of 2019 123 I.C.A. No. 33408 of 2019 124 1 C.A. No. 33409 of 2019 125 I.C.A. No. 33410 of 2019 126 I.C.A. No. 33411 of 2019 127 I.C.A. No. 33412 of 2019 128 I.C.A. No. 33413 of 2019 129 I.C.A. No. 33415 of 2019 130 I.C.A. No. 170 of 2017 131 I.C.A. No. 478 of 2017 132 W.P. No 720 of 2017 133 W.P. No. 989 of 2017 134 I.C.A. No. 1423 of 2017 135 I.C.A. No. 1424 of 2017 136 I.C.A. No. 33596 of 2019 137 I.C.A. No. 33619 of 2019 138 I.C.A. No. 33694 of 2019 139 I.C.A. No. 33763 of 2019 140 I.C.A. No. 33766 of 2019 141 I.C.A. No. 35028 of 2019 142 I.C.A No. 35032 of 2019 143 I.C.A. No. 35033 of 2019 144 I.C.A. No. 35034 of 2019 145 I.C.A. No. 35035 of 2019 146 I.C.A. No. 35036 of 2019 147 I.C.A. No. 35037 of 2019 148 I.C.A. No. 35039 of 2019 149 I.C.A. No. 35040 of 2019 150 I.C.A. No. 35041 of 2019 151 I.C.A. No. 35043 of 2019 152 I.C.A. No. 35044 of 2019 153 I.C.A. No. 35045 of 2019 154 I.C.A. No. 35046 of 2019 155 I.C.A. No. 35047 of 2019 156 I.C.A. No. 35048 of 2019 157 I.C.A. No. 35049 of 2019 158 I.C.A. No. 35050 of 2019 159 I.C.A. No. 35051 012019 160 I.C.A. No. 35052 of 2019 161 I.C.A. No. 35053 of 2019 162 I.C.A. No. 35054 of 2019 163 I.C.A. No. 35055 of 2019 164 I.C.A. No. 35057 of 2019 165 I.C.A. No. 35058 of 2019 166 I.C.A. No. 35059 of 2019 167 I.C.A. No. 35060 bf 2019 168 I.C.A. No. 35061 of 2019 169 I.C.A. No. 35062 of 2019 170 I.C.A. No. 35063 of 2019 171 I.C.A. No. 35064 of 2019 172 I.C.A. No. 35065 of 2019 173 I.C.A. No. 35068 of 2019 174 I.C.A. No. 35071 of 2019 175 I.C.A. No. 35076 of 2019 176 I.C.A. No. 35079 of 2019 177 I.C.A. No. 35216 of 2019 178 I.C.A. No. 35218 of 2019 179 I.C.A. No. 35220 of 2019 180 I.C.A. No. 35221 of 2019 181 I.C.A. No. 35223 of 2019 182 I.C.A. No. 35312 of 2019 183 I.C.A. No. 35313 of 2019 184 I.C.A. No. 35314 of 2019 185 I.C.A. No. 35319 of 2019 186 I.C.A. No. 35320 of 2019 187 I.C.A. No. 35321 of 2019 188 I.C.A. No. 35324 of 2019 189 I.C.A. No. 35333 of 2019 190 I.C.A. No. 35364 of 2019 191 I.C.A. No. 35550 of 2019 192 I.C.A. No. 35552 of 2019 193 I.C.A. No. 35554 of 2019 194 I.C.A. No. 35556 of 2019 195 I.C.A. No. 35615 of 2019 196 I.C.A. No. 35620 of 2019 197 I.C.A. No. 35674 of 2019 198 I.C.A. No. 35675 of 2019 199 I.C.A. No. 35676 of 2019 200 I.C.A. No. 35678 of 2019 201 I.C.A. No. 35679 of 2019 202 I.C.A. No. 35680 of 2019 203 I.C.A. No. 35682 of 2019 204 I.C.A. No. 35684 of 2019 205 I.C.A. No. 35685 of 2019 206 I.C.A. No. 35689 of 2019 207 I.C.A. No. 35691 of.2019 208 I.C.A. No. 35693 of 2019 209 I.C.A. No. 40086 of 2019 210 I.C.A. No. 40094 of 2019 211 I.C.A. No. 40096 of 2019 212 I.C.A. No. 40106 of 2019 213 I.C.A. No. 40140 of 2019 214 I.C.A. No. 41008 of 2019 215 I.C.A. No. 41009 of 2019 216 I.C.A. No. 41010 of 2019 217 I.C.A. No. 41011 of 2019 218 I.C.A. No. 41012 of 2019 219 I.C.A. No. 41014 of 2019 220 I.C.A. No. 41015 of 2019 221 I.C.A. No. 41016 of 2019 222 I.C.A. No. 41018 of 2019 223 I.C.A. No. 41020 of 2019 224 I.C.A. No. 41023 of 2019 225 I.C.A. No. 41195 of 2019 226 I.C.A. No. 41386 of 2019 227 I.C.A. No. 41387 of 2019 228 I.C.A. No. 41412 of 2019 229 I.C.A. No. 41413 of 2019 230 I.C.A. No. 41536 of 2019 231 I.C.A. No. 41537 of 2019 232 I.C.A. No. 41538 of 2019 233 I.C.A. No. 41549 of 2019 234 I.C.A. No. 41554 of 2019 235 I.C.A. No. 41618 of 2019 236 I.C.A. No. 41619 of 2019 237 I.C.A. No. 41620 of 2019 238 I.C.A. No. 41622 of 2019 239 I.C.A. No. 41623 of 2019 240 I.C.A. No. 41624 of 2019 241 I.C.A. No. 41625 of 2019 242 I.C.A. No. 42159 of 2019 243 I.C.A. No. 41654 of 2019 244 I.C.A. No. 42090 of 2019 245 I.C.A. No. 42159 of 2019 246 I.C.A. No. 42160 of 2019 247 I.C.A. No. 42161 of 2019 248 I.C.A. No. 42164 of 2019 249 I.C.A. No. 42166 of 2019 250 I.C.A. No. 42171 of 2019 251 I.C.A. No. 42174 of 2019 252 I.C.A. No. 42178 of 2019 253 I.C.A. No. 42183 of 2019 254 I.C.A. No. 42186 of 2019 255 I.C.A. No. 42189 of 2019 256 I.C.A. No. 52041 of 2019 257 I.C.A. No. 52427 of 2019 258 I.C.A. No. 52895 of 2019 259 I.C.A. No. 52897 of 2019 260 I.C.A. No. 52955 of 2019 261 I.C.A. No. 53899 of 2019 262 I.C.A. No. 54049 of 2019 263 I.C.A. No. 54052 of 2019 264 I.C.A. No. 54142 of 2019 265 I.C.A. No. 54143 of 2019 266 I.C.A. No. 54155 of 2019 267 I.C.A. No. 54397 of 2019 268 I.C.A. No. 54398 of 2019 269 I.C.A. No. 54468 of 2019 270 I.C.A. No. 54469 of.2019 271 I.C.A. No. 54761 of 2019 272 I.C.A. No. 54762 of 2019 273 I.C.A. No. 56131 of 2019 274 I.C.A. No 56647 of 2019 275 I.C.A. No. 57102 of 2019 276 I.C.A. No. 57107 of 2019 277 I.C.A. No. 57947 of 2019 278 I.C.A. No. 57949 of 2019 279 I.C.A. No. 57950 of 2019 280 I.C.A. No. 57953 of 2019 281 I.C.A. No. 57956 of 2019 282 I.C.A. No. 57957 of 2019 283 I.C.A. No. 57960 of 2019 284 I.C.A. No. 57964 of 2019 285 I.C.A. No 57971 of 2019 286 I.C.A. No. 57975 of 2019 287 I.C.A. No. 57978 of 2019 288 I.C.A. No. 57980 of 2019 289 I.C.A. No. 57983 of 2019 290 I.C.A. No. 57986 of 2019 291 I.C.A. No. 58397 of 2019 292 I.C.A. No. 58413 of 2019 293 I.C.A. No. 58398 of 2019 294 I.C.A. No. 58686 of 2019 295 I.C.A. No. 62190 of 2019 296 I.C.A. No. 62344 of 2019 297 I.C.A. No. 62939 of 2019 298 I.C.A. No. 62940 of 2019 299 I.C.A. No. 63974 of 2019 300 I.C.A. No. 65565 of 2019 301 I.C.A. No. 65701 of 2019 302 I.C.A No. 66421 of 2019 303 LC.A. No. 68119 of 2019 304 I.C.A. No. 68223 of 2019 305 I.C.A. No. 69725 of 2019 306 I.C.A. No. 70033 of 2019 307 I.C.A. No. 74563 of 2019 308 I.C.A. No. 76054 of 2019 309 I.C.A. No. 76056 of 2019 310 I.C.A. No. 78473 of 2019 311 I.C.A. No. 78476 of 2019 312 I.C.A. No. 1182 of 2016 313 I.C.A. No. 1264 of 2016 314 I.C.A. No. I265 of 2016 315 I.C.A. No. 1266 of 2016 316 I.C.A. No. 1271 of 2016 317 I.C.A. No. 1272 of 2016 318 I.C.A. No. 1275 of 2016 319 I.C.A. No. 1276 of 2016 320 I.C.A. No. 1277 of 2016 321 I.C.A. No. 1279 of 20I6 322 I.C.A. No. 1280 of 2016 323 I.C.A. No. 1338 of 2016 324 I.C.A. No. I383 of 2016 325 I.C.A. No. 1384 of 2016 326 I.C.A. No. 1385 of 2016 327 I.C.A. No. 1386 of 2016 328 I.C.A. No. 1397 of 2016 329 I.C.A. No. 1399 of 2016 330 I.C.A. No. 1405 of 2016 331 I.C.A. No. 1406 of 2016 332 I.C.A. No.1407 of 2016 333 I.C.A. No. 1408 of 2016 334 I.C.A. No. 1410 of 2016 335 I.C.A. No. I426 of 2016 336 I.C.A. No. 1427 of 2016 337 I.C.A. No. 3440 of 2019 338 I.C.A. No. 3442 of 2019 339 I.C.A. No. 3444 of 2019 340 I.C.A. No. 3445 of 2019 340 I.C.A. No. 3445 of 2019 341 I.C.A. No. 5028 of 2019 342 I.C.A. No. 5029 of 2019 343 I.C.A. No. 5030 of 2019 344 I.C.A. No. 5518 of 2019 345' I.C.A. No. 5520 of 2019 346 I.C.A. No. 7694 of 2019 347 I.C.A. No. 7877 of 2019 348 I.C.A. No. 9382 of 2019 349 I.C.A. No. 13420 of 2019 350 I.C.A. No. 13958 of 2019 351 I.C.A. No. 14841 of 2019 352 I.C.A. No. 27746 of 2019 353 I.C.A. No. 28015 of 2019 354 I.C.A. No. 28018 of 2019 355 I.C.A. No. 29793 of 2019 356 I.C.A. No. 29795 of 2019 357 I.C.A. No. 29796 of 2019 358 I.C.A. No. 29917 of 2019 359 I.C.A. No. 29919 of 2019 360 I.C.A. No. 34153 of 2019 361 I.C.A. No. 34381 of 2019 362 I.C.A. No.34458 of 2019 363 I.C.A. No. 34463 of 2019 364 I.C.A. No. 34465 of 2019 365 I C.A. No. 34466 of 2019 366 I.C.A. No. 34467 of 2019 367 I.C.A. No. 34469 of 2019 368 I.C.A. No. 34470 of 2019 369 I.C.A. No. 34471 of 2019 370 I.C.A. No. 34477 of 2019 371 I.C.A. No. 34479 of 2019 372 I.C.A. No. 34502 of 2019 373 I.C.A. No. 34504 of 2019 374 I.C.A. No. 34505 of 2019 375 I.C.A. No. 34506 of 2019 376 I.C.A. No. 34508 of 2019 377 I.C.A. No. 34515 of 2019 378 I.C.A. No. 34517 of 2019 379 I.C.A. No. 34518 of 2019 380 I.C.A. No. 34519 of 2019 381 I.C.A. No. 34628 of 2019 382 I.C.A. No. 34673 of 2019 383 I.C.A. No. 34674 of 2019 384 I.C.A. No. 34676 of 2019 385 I.C.A. No. 34677 of 2019 386 I.C.A. No. 34678 of 2019 387 I.C.A. No. 34679 of 2019 388 I.C.A. No. 34681 of 2619 389 I.C.A. No. 34682 of 2019 390 I.C.A. No. 34685 of 2019 391 I.C.A. No. 34686 of 2019 392 I.C.A. No. 34687 of 2019 393 I I.C.A. No. 34688 of 2019 394 I.C.A. No. 34745 of 2019 395 I.C.A. No. 34746 of 2019 396 I.C.A. No. 34749 of 2019 397 I.C.A. No. 34751 of 2019 398 I.C.A. No. 34753 of 2019 399 I.C.A. No. 94777 of 2019 400 I.C.A. No. 34841 of 2019 401 I.C.A. No. 34870 of 2019 402 I.C.A. No. 34871 of 2019 403 I.C.A. No. 34989 of 2019 404 I.C.A. No. 34990 of 2019 405 I.C.A. No. 36029 of 2019 406 I.C.A. No. 36030 of 2019 407 I.C.A. No. 36033 of 2019 408 I.C.A No. 36036 of 2019 409 I.C.A. No. 36037 of 2019 410 I.C.A. No. 36038 of 2019 411 I.C.A. No. 36039 of 2019 412 I.C.A. No. 36061 of 2019 413 I C.A No.36062 of 2019 414 I.C.A. No. 36211 of 2019 415 I.C.A. No. 36213 of 2019 416 I.C.A. No. 36214 of 2Q19 417 I.C.A. No. 36215 of 2019 418 I.C.A. No. 36316 of 2019 419 I.C.A. No. 36217 of 2019 420 I.C.A. No. 36218 of 2019.
421 I.C.A. No. 36219 of 2019 422 I.C.A. No. 36221 of 2019 423 I.C.A. No. 36222 of 2019 424 I.C.A. No. 36223 of 2019 425 I.C.A. No. 36314 of 2019 426 I.C.A. No. 36315 of 2019 427 I.C.A. No. 16317 of 2019 428 I.C.A. No. 363I8 of 2019 429 I.C.A. No. 36319 of 2019 430 I.C.A. No. 36320 of 2019 431 I.C.A. No. 36321 of 2019 432 I.C.A. No. 36328 of 2019 433 I.C.A. No. 36338 of 2019 434 I.C.A. No. 39032 of 2019 435 I.C.A. No. 39033 of 2019 436 I.C.A. No. 39035 of 2019 437 I.C.A. No. 39037 of 2019 438 I.C.A. No. 39197 of 2019 439 I.C.A. No. 39209 of 2019 440 I.C.A. No. 39250 of 2019 441 I.C.A. No. 39251 of 2019 442 I.C.A. No. 39252 of 2019 443 I.C.A. No. 39288 of 2019 444 I.C.A. No. 39308 of 2019 445 I.C.A. No. 39312 of 2019 446 I.C.A. No. 39384 of 2019 447 I.C.A. No. 39385 of 2019 448 I.C.A. No. 39386 of 2019 449 I.C.A. No. 39387 of 2019'
450 I.C.A. No. 39389 of 2019 451 I.C.A. No. 39390 of 2019 452 I.C.A. No. 39391 of 2019 453 I.C.A. No. 39392 of 2019 454 I.C.A. No. 39393 of 2019 455 I.C.A. No. 39394 of 2019 456 I.C.A. No. 39730 of 2019 457 I.C.A. No. 39731 of 2019 458 I.C.A. No. 39732 of 2019 459 I.C.A. No. 39733 of 2019 460 I.C.A. No. 39734 of 2019 461 I.C.A. No. 39735 of 2019 462 I.C.A. No. 39736 of 2019 463 I.C.A. No. 39737 of 2019 464 I.C.A. No. 39738 of 2019 465 I.C.A. No. 39739 of 2019 466 I.C.A. No. 39740 of 2019 467 I.C.A. No. 39741 of 2019 468 I.C.A. No. 39742 of 2019 469 I.C.A. No. 39743 of 2019 470 I.C.A. No. 39744 of 2019 471 I.C.A. No. 39745 of 2019 472 I.C.A. No. 39746 of 2019 473 I.C.A. No. 39747 of 2019 474 I.C.A. No. 39748.of 2019 475 I.C.A. No. 39795 of 2019 476 I.C.A. No. 39798 of 2019 477 I.C.A. No. 3980I of 2019 478 I.C.A. No. 39819 of 2019 479 I.C.A. No. 39953 of 2019 480 I.C.A. No. 39956 of 2019 481 I.C.A. No. 51711 of 2019 482 I.C.A. No. 51712 of 2019 483 I.C.A. No. 517t3 of 2019 484 I.C.A. No. 51716 of 2019 485 I.C.A. No. 51718 of 2019 486 I.C.A. No. 51725 of 2019 487 I.C.A. No. 51728 of 2019 488 I.C.A. No. 51730 of 2019 489 I.C.A. No. 51731 of 2019 490 I.C.A. No. 51733 of 2019 491 I.C.A. No. 51735 of 2019 492 I.C.A. No. 51736 of 2019 493 I.C.A. No. 51737 of 2019 494 I.C.A. No. 51739 of 2019 495 I.C.A. No. 51740 of 2019 496 I.C.A. No. 51742 of 2019 497 I.C.A. No. 51744 of 2019 498 I.C.A. No. 51764 of 2019 499 I.C.A. No. 51767 of 2019 500 I.C.A. No. 51772 of 2019 501 I.C.A. No. 51773 of 2019 502 I.C.A. No. 51778 of 2019 503 I.C.A. No. 5.1786 of 2019 504 I.C.A. No. 51791 of 2019 505 I.C.A. No. 51793 of 2019 506 I.C.A. No. 31794 of 2019 507 I.C.A. No. 31796 of 2019 508 I.C.A. No. 31111 of 2419 509 I.C.A. No. 51113 of 2019 510 I.C.A. No. 51114 of 2019 511 I.C.A. No. 51114 of 2019 512 I.C.A. No. 11111 of 2019 513 I.C.A. No. 51125 of 2019 514 I.C.A. No. 51827 of 2019 515 I.C.A. No. 51882 of 2019 516 I.C.A. No. 31114 of 2019 517 I.C.A. No. 51813 of 1019 518 I.C.A. No. 51887 of 2019 519 I.C.A. No. 31119 of 2019 520 I.C.A. No. 31192 of 2019 521 I.C.A. No. 51195 of 2019 522 I.C.A. No. 51899 of 2019 523 I.C.A. No. 51901 of 2019 524 I.C.A. No. 51903 of 2019 525 I.C.A. No. 51905 of 2019 526 I.C.A. No. 51908 of 2019 527 I.C.A. No. 51910 of 2019 528 I.C.A. No. 51911 of 2019 529 I.C.A. No. 5I913of 2019 530 I.C.A. No. 519I4 of 2019 531 I.C.A. No. 51916 of 2019 532 I.C.A. No. 51943 of 2019 533 W.P. No. 51963 of 2019 534 I.C.A. No. 43530 of 2019 535 I.C.A. No. 43556 of 2019 536 I.C.A. No. 43558 of 2019 537 I.C.A. No. 43560 of 2019 538 I.C.A. No. 43672 of 2019 539 I.C.A. No. 43674 of 2019 540 I.C.A. No. 43689 of 2019 541 I.C.A. No. 43691 of 2019 542 I.C.A. No. 43692 of 2019 543 I.C.A. No. 43695 of 2019 544 I.C.A. No. 43696 of 2019 545 I.C.A. No. 43699 of 2019 546 I.C.A. No. 43702 of 2019 547 I.C.A. No. 43703 of 2019 548 I.C.A. No. 43709 of 2019 549 I.C.A. No. 44018 of 2019 550 I C.A. No. 44021 of 2019 551 I.C.A. No. 44022 of 2019 552 I.C.A. No. 44023 of 2019 553 I.C.A. No. 44024 of 2019 554 I.C.A. No. 44023 of 2019 555 I.C.A. No. 44026 of 2019 556 I.C.A. No. 44027 of 2019 557 I.C.A. No. 44028 of 2019 558 I.C.A. No. 44029 of 2019 559 I.C.A. No. 44030 of 2019 560 I.C.A. No. 44031 of 2019 561 I.C.A. No. 46124 of 2019 562 I.C.A. No. 46665 of 2019 563 W. P. No. 48241 of 2019 564 W. P. No 48245 of 2019 565 I.C.A. No. 49699 of 2019 566 I.C.A. No. 49700 42019 567 I.C.A. No. 49794 of 2019 568 I.C.A. No. 49796 of 2019 569 I.C.A. No. 49797 of 2019 570 I.C.A. No. 49798 of 2019 571 I.C.A. No. 49827 of 2019 572 I.C.A. No. 51693 of 2019 573 I.C.A. No. 51695 of 2019 574 I.C.A No. 51696 of 2019 575 I.C.A. No. 51697 of 2019 576 I.C.A. No. 51698 of 2019 577 I.C.A. No. 51699 of 2019 578 I.C.A. No. 51701 of 2019 579 I.C.A. No. 51702 of 2019 580 I.C.A. No. 51704 of 2019 581 I.C.A. No. 51706 of 2019 582 I.C.A. No. 51707 of 2019 583 I.C.A. No. 51709 of 2019 584 I.C.A. No. 51710 of 2019 585 I.C.A. No. 24301 of 2020 586 I.C.A. No. 7239 of 2020 587 I.C.A. No. 24304 of 2020 588 I.C.A. No. 25546 of 2020 589 I.C.A. No. 26220 of 2020 590 W.P. No 593 of 2020 591 I.C.A. No. 26223 of 2020 592 I.C.A. No. 26225 of 2020 593 I C.A. No. 26251 of 2020 594 I.C A No. 27151 of 2020 595 I.C.A. No. 27133 of 2020 596 I.C.A. No. 27154 of 2020 597 I.C.A. No. 27159 of 2020 598 I.C.A. No. 28183 of 2020 599 I.C.A. No. 31150 of 2020 600 I.C.A. No. 31313 of 2020 601 I.C.A. No. 31318 of 2020 602 I.C.A. No. 31321 of 2020 603 I.C.A. No. 14553 of 2020 604 I.C.A. No. 31322 of 2020 605 1.C.A. No. 40931 of 2020 606 I.C.A. No. 42867 of 2020 607 I.C.A. No. 42869 of 2020 608 I.C.A. No. 60538 of 2020 609 I.C.A. No. 65296 of 2020 610 I.C.A. No. 8327 of 2021 611 I.C.A. No. 13710 of 2021 612 I.C.A. No. 20088 of 2021 613 I.C.A. No. 44078 of 2021 614 I.C.A. No. 54126 of 2021 615 I.C.A. No. 80065 of 2021 616 I.C.A. No. 78150 of 2021 617 I.C.A. No. 30198 of 2019 618 I C.A. No. 30205 of 2019 619 I.C.A. No. 30206 of 2019 620 I.C.A. No. 30321 of 2019 621 I.C.A. No. 30324 of 2019 622 I.C.A. No. 30326 of 2019 623 I.C.A. No. 30327 of 2019 624 I.C.A. No. 30331 of 2019 625 I.C.A. No. 30527 of 2019 626 I.C.A. No. 30528 of 2019 627 I.C.A. No. 30529 of 2019 628 I.C.A. No. 30530 of 2019 629 I.C.A. No. 30664 of 2019 630 I.C.A. No. 30896 of 2019 631 I.C.A. No. 30898 of 2019 632 I.C.A. No. 30903 of 2019 633 I.C.A. No. 30905 of 2019 634 I.C.A. No. 30909 of 2019 635 I.C.A. No. 30910 of 2019 636 I.C.A. No. 30915 of 2019 637 I.C.A. No. 30916 of 2019 638 I.C.A. No. 30918 of 2019 639 I.C.A. No. 30919 of 2019 640 I.C.A. No. 30979 of 2019 641 I.C.A. No. 30987 of 2019 642 I.C.A. No. 32126 of 2019 643 I.C.A. No. 32129 of 2019 644 I.C.A. No. 32131 of 2019 645 I.C.A. No. 32I34 of 2019 646 I.C.A. No. 32135 of 2019 647 I.C.A. No. 32314 of 2019 648 I.C.A. No. 32315 of 2019 649 I.C.A. No. 32449 of 2019 650 I.C.A. No. 32519 of 2019 651 I.C.A. No. 32523 of 2019 652 I.C.A. No. 32526 of 2019 653 I.C.A. No. 32528 of 2019 654 I.C.A. No. 32535 of 2019 655 I.C.A. No. 32538 of 2019 656 I.C.A. No. 32540 of 2019 657 I.C.A. No. 32577 of 2019 658 I.C.A. No. 32599 of 2019 659 I.C.A. No. 32601 of 2019 660 I.C.A. No. 32605 of 2019 661 I.C.A. No. 32607 of 2019 662 I.C.A. No. 32874 of 2019 663 I.C.A. No. 32908 of 2019 664 I.C.A. No. 32934 of 2019 665 I.C.A. No. 32935 of 2019 666 I.C.A. No 37183 of 2019 667 I.C.A. No. 37165 of 2019 668 I.C.A. No. 37I87 of 2019 669 I.C.A. No. 37189 of 2019 670 I.C.A. No. 37199 of 2019 671 I.C.A. No. 37200 of 2019 672 I.C.A. No. 37217 of 2019 673 I.C.A. No. 37225 of 2019 674 I.C.A. No. 37233 of 2019 675 I.C.A. No. 37234 of 2019 676 I.C.A. No. 37414 of 2019 677 I.C.A. No. 37478 of 2019 678 I.C.A. No. 37532 of 2019 679 I.C.A. No. 37533 of 2.019 680 I.C.A. No. 37559 of 2019 681 I.C.A. No. 37561 of 2019 682 I.C.A. No. 37569 of 2019 683 I.C.A. No. 37570 of 2019 684 I.C.A. No. 37571 of 2019 685 I.C.A. No. 37572 of 2019 686 I.C.A. No. 37573 of 2019 687 I.C.A. No. 37574 of 2019 688 I.C.A. No. 37611 of 2019 689 I.C.A. No. 37613 of 2019 690 I.C.A. No. 37637 of 2619 691 I.C.A. No. 37657 of 2019 692 I.C.A. No. 37913 of 2019 693 I.C.A. No. 38308 of 2019 694 I.C.A. No. 38402 of 2019 695 I.C.A. No. 38404 of 2019 696 I.C.A. No. 38429 of 2019 697 I.C.A No. 38432 of 2019 698 I.C.A. No. 38433 of 2019 699 I.C.A. No. 38434 of 2019 700 I.C.A. No. 38435 of 2019 701 I.C.A.No.38436 of 2019 702 I.C.A. No. 38437 of 2019 703 I.C.A. No. 38438 of 2019 704 I.C.A. No. 38439 of 2019 705 I.C.A. No. 38440 of 2019 706 I.C.A. No. 38441 of 2019 707 I.C.A. No. 38442 of 2019 708 I.C.A. No. 38444 of 2019 709 I.C.A. No. 38445 of 2019 710 I.C.A. No. 38446 of 2019 711 I.C.A. No. 38447 of 2019 712 I.C.A. No. 38448 of 2019 713 I.C.A. No. 38449 of 2019 714 I.C.A. No. 38450 of 2019 715 I.C.A. No. 38451 of 2019 716 I.C.A. No. 38452 of 2019 717 I.C.A. No. 38453 of 2019 718 I.C.A. No. 38454 of 2019 719 I.C.A. No. 38455 of 2019 720 I.C.A. No. 38456 of 2019 721 I.C.A. No. 38457 of 2019 722 I.C.A. No. 38558 of 2019 723 I.C.A. No. 38561 of 2019 724 I.C.A. No. 38563 of 2019 725 I.C.A. No. 38567 of 2019 726 I.C.A. No. 38609 of 2019 727 I.C.A. No. 38736 of 2019 728 I.C.A. No. 36341 of 2019 729 I.C.A. No. 36403 of 2019 730 I.C.A. No. 36405 of 2019 731 I.C.A. No. 36409 of 2019 732 I.C.A. No. 36411 of 2019 733 I.C.A. No. 36414 of 2019 734 I.C.A. No. 36418 of 2019 735 I.C.A. No. 36420 of 2019 736 I.C.A. No. 36422 of 2019 737 I.C.A. No. 36423 of 2019 738 I.C.A. No. 36425 of 2019 739 I.C.A. No. 36428 of 2019 740 I.C.A. No. 36429 of 2019 741 I.C.A. No. 36431 of 2019 742 I.C.A. No. 36432 of 2019 743 I.C.A. No.36446 of 2019 744 I C.A. No. 36486 of 2019 745 I.C.A. No. 36487 of 2019 746 I.C.A No. 36488 of 2019 747 I.C.A. No. 36489 of 2019 748 I.C.A. No. 36490 of 2019 749 I.C.A. No. 36491 of 2019 750 I.C.A. No. 36492 of 2019 751 I.C.A. No. 36761 of 2019 752 I.C.A. No.36762 of 2019 753 I.C.A. No. 36764 of 2019 754 I.C.A. No. 36765 of 2019 755 I.C.A. No. 36767 of 2019 756 I.C.A. No. 36768 of 2019 757 I.C.A. No. 36769 of 2019 758 I C.A. No. 36772 of 2019 759 I.C.A. No.36821 of 2019 760 I.C.A. No. 36823 of 2019 761 I.C.A. No. 36874 of 2019 .762 I.C.A. No. 36875 of 2019 763 I.C.A. No. 36882 of 2019 764 I.C.A. No. 36886 of 2019 765 I.C.A. No. 42204 of 2019 766 I.C.A. No. 42347 of 2019 767 I.C.A. No. 42349 of 2019 768 I.C.A. No. 42351 of 2019 769 I.C.A. No. 42353,of 2019 770 I.C.A. No. 42373 of 2019 771 I.C.A. No. 42387 of 2019 772 I.C.A. No. 42413 of 2019 773 I.C.A. No. 42414 of 2019 774 I.C.A. No. 42415 of 2019 775 I.C.A. No. 42416 of 2019 776 I.C.A. No. 424I7 of 2019 777 I.C.A. No. 42418 of 2010 778 I.C.A. No. 42419 of 2019 779 I.C.A. No. 42556 of 2019 780 I.C.A. No. 42537 of 2019 781 I.C.A. No. 42538 of 2019 782 I.C.A. No. 42559 of 2019 783 I.C.A. No. 42561 of 2019 784 I.C.A. No. 42562 of 2019 785 I.C.A. No. 42564 of 2019 786 I.C.A. No. 42565 of 2019 787 I.C.A. No. 42567 of 2019 788 I.C.A. No. 42568 of 2019 789 I.C.A. No.42569 of 2019 790 I.C.A. No. 42570 of 2019 791 I.C.A. No. 42576 of 2019 792 I.C.A. No. 42577 of 2019 793 I.C.A. No. 42827 of 2019 794 I.C.A. No. 42828 of 2019 795 I.C.A. No. 42836 of 2019 796 I.C.A. No. 42838 of 2019 797 I.C.A. No. 42839 of 2019 798 I.C.A. No. 42842 of 2019 799 I.C.A. No. 42847 of 2019 800 I.C.A. No. 42848 of 2019 801 I.C.A. No. 42849 of 2019 802 I.C.A. No. 42850 of 2019 803 I.C.A. No. 42878 of 2019 804 I.C.A. No. 42879 of 2019 805 I.C.A. No. 42880 of 2019 806 I.C.A. No. 42883 of 2019 807 I.C.A. No. 42887 of 2019 808 I.C.A. No. 42888 of 2019 809 I.C.A. No. 42890 of 2019 810 I.C.A. No. 42891 of 2019 811 I.C.A. No. 43346 of 2019 812 I.C.A. No. 43347 of 2019 813 I.C.A. No. 43348 of 2019 814 I.C.A. No. 43356 of 2019 815 I.C.A. No. 43357 of 2019 816 I.C.A. No. 43385 of 2019 817 I.C.A. No. 43504 of 2019 818 I.C.A. No. 43506 of 2019