1. SAEEDUZZAMAN SIDDIQUI, J.----This petition was part heard by us on 3--11-1988 when it was adjourned at the request of the learned Assistant Advocate General to enable him to obtain instructions from the respondents ~'or its disposal by a consent order as on an identical point of law an appeal filed by the respondents before the Supreme Court is pending. The learned Assistant Advocate-General accordingly produced before us on 7-11-1988 a letter addressed to him by Director Excise and Taxation Karachi dated 6th November, 1988 when the above case came up for hearing. However, the statement made, in the letter was not acceptable to petitioner and as such further time was granted to him to seek further instructions in the case. The learned Assistant Advocate-General has now placed before us another letter dated 10th November, 1988 addressed to him by Director Excise and Taxation (Adorn) Karachi. In view of the statement contained in the above letter the learned counsel for the petitioner as well as the learned Assistant Advocate General have agreed to the disposal of the petition in terms of the following consent order :-- (1)That respondent will not take any action to recover any amount of entertainment duty from the petitioner until the disposal of petition No. K-251 of 1979 pending before the Supreme Court.
2. (2)That it is further agreed that in case the aforesaid petition is d--tided by the Supreme Court against the respondents the amount of entertainment duty amounting to Rs. 57,836.86 already recovered by the respondents from the petitioner shall be refunded to them.
3. (3)That in order to ensure recovery of the entertainment duty from the petitioner in the event of decision of Petition No. 251 of 1979 by the Supreme Court in favour of respondent, the petitioner agrees to file monthly statement with regard to their income with the Director Excise and Taxation Karachi on the 5th of the following month until final decision of the Supreme Court.
4. There will be no order as to costs. The petition is accordingly disposed of in terms of the consent order.
5. H.B.T./M-734/K.