' MIAN MUHAMMAD AJMAL, J.---This Constitutional petition under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973, has been filed by Pakistan International Public School, Abbottabad, petitioner herein, challenging notice dated 3-4-1990 issued by respondent No, 1 whereby the petitioner was directed to make payment of. Workers' Children Education Cess provided by Workers' Children (Education) Ordinance, 1972.
2. The main contention of the learned counsel for the petitioner is that the educational institutions do not fall within the definition of the word `establishment' as defined in section 2(b) of the Ordinance ibid. He further contended that the 'Education Cess' is payable under section 3(1) of the Ordinance only by an employer of an establishment and educational institution being not covered by the definition of an establishment, as such the petitioner was not liable under the law to pay the 'Education Cess'. He relied on a judgment reported in 1991 PLC 757.
3. On the other hand the learned Assistant Advocate-General referred to the definition of the word 'establishment' as given in the Workers' Childen (Education) (Amendment) Ordinance, 1972, and is reproduced below:-- "(b) 'establishment' means an establishment engaged in any business, trade, manufacture, calling, service or occupation."
' He, therefore, contended that the 'Education Cess' is not restricted in its application to services analogous to business, trade or manufacture but the same has been made applicable to the 'establishment' like hospitals which are. Non-profit bearing institutions. If the Workers' Children (Education) Ordinance, 1972, can be made applicable to charitable institutions like hospitals then the same can be applied to the educational institutions being run on profit basis. He further contended that nowadays the private educational institutions are run purely on business/trade basis and they arc the most profitable business institutions. It was argued that the private educational. Institutions do come within the mischief of 'establishment' as it includes any premises in which workers are employed for the purpose of carrying on any business, trade, service, employment or occupation. In support of his arguments he relied on PLD 1977 Karachi 843 and 1985 SCMR 593.
4. We have given our anxious consideration to the submissions of the learned counsel for the parties:
5. As far as the judgment of Karachi High Court reported in 1991 PLC 757 is concerned it appears that the learned Bench was not properly assisted while construing and defining the word 'establishment' and it seems that the above-mentioned Authorities were not brought to the notice of their Lordships. In the case reported in PLD 1977 Karachi 843 the word `establishment' has not been restricted to service resulting in profit or gain. The Statute being a beneficial one providing for funds for the education of workers' children is to be construed liberally so as to get its object achieved. It has been held in the judgment that the hosplitals which were the petitioners before the learned Court were an 'undertaking' or premises in which workers were employed for the purpose of carrying on 'service'. The word 'service' as contained in the definitition of 'establishment' is not restricted to service which results in profit or gain but would embrace services of various kinds, and observed that they were rightly served with the notice for payment of the `Education Cess' under the Ordinance. Appeals were filed in the Supreme. Court of Pakistan against the aforesaid judgment and the learned Supreme Court was pleased to hold that the judgment of the learned High Court was well considered and no exception could be taken to the findings recorded therein and consequently the appeals were dismissed. The learned Supreme Court in its judgment reported in 1985 SCMR 593 held that the `Education Cess' according to section 3 of Ordinance has to be paid by an employer whose establishment has twenty or more workers during a year and it has no concern with the profit or gain of the establishment. The Ordinance being a beneficial legislation, was required to be interpreted in a wide and liberal way keeping in view the object of the legislation so as to advance the remedy and suppress the mischief or else it would defeat the very intention of the legislation.
6. While respectfully following the judgment of the learned Supreme Court we are of the opinion that the petitioners have been rightly served with the notice for payment of 'Education Cess' under the Ordinance ibid. The writ petition being devoid of any merits is dismissed with no order as to costs.