' NASIR ASLAM ZAHID, J.---This matter is fixed today for hearing of Misc. No,365/90 for interim relief.
However, with the consent of the learned counsel, hearing of the main petition is taken up.
2. Learned counsel for the petitioners has relied upon a decision of a Division Bench of this Court in the case of Messrs Abid & Sons Limited v. Excise & Taxation Officer reported in PLD 1985 Kar.
546. Mr. K.M. Nadcem, learned A.A.-G. Concedes that a case has been made out for remand to the Excise & Taxation Officer in the light of the decision relied by the learned counsel for the petitioner.
3. This petition is allowed, the impugned orders passed by the respondents, are set aside and the matter is remanded to the Excise & Taxation Officer to decide the matter afresh after notice to the petitioners and in the light of the guidelines laid down by this Court in the reported decision in the case of Messrs Abid & Sons Ltd. V. Excise & Taxation Officer reported in PLD 1985 Kar.
546. There will be no order as to costs. Misc. No,365/90 has become infructuous.