1. ' WAJIHUDDIN AHMED, J.---Through this short order we are disposing of Constitutional Petitions Nos, D-440/91, 518/91, 519/91, 531/91, 747/91, 813/91, 814/91, 986/91, 987/91, 1072/91, 1131/91, 1227/91, 1232/91, 1233/91, 1234/91, 1235/91, 1236/91, 1237/91, 1238/91, 1239/91, 1240/91, 1488/91, 1489/91, 1513/91, 1531/91, 1665/91, 1666/91, 1733/91, 1734/91, 1755/91, 1763/91, 1764/91, 1765/91, 1766/91, 1772/91, 1777/91, 22/92, 23/92, 60/92, 127/92, 165/92, 397/92, 469/92, 470/92, 475/92, 476/92, 587/92, 590/92, 591/92, 687/92, 688/92, 776/92, 777/92, 778/92, 779/92, 780/92, 781/92, 849/92, 1095/92, 1096/92, 1485/92, 1486/92, 1487/92, 1488/92, 1489/92, 1490/92, 1491/92, 1506/92, 2045/92 and 2493/92.
(a) It was within the powers and competence of the President of Pakistan to issue an Ordinance touching a subject (Money Bill) covered by clause (2) of Article 73 of the Constitution of Pakistan, 1973, as provided in Article 89 of the same Constitution. Accordingly the Finance Ordinance of 1988, as regards section 5 thereof, to the extent of bringing about insertion of section 25-B in the Customs Act, 1969 during the period of its operation is a valid piece of legislation.
(b) The insertion of section 25-B of the Customs Act, 1969, as above, pursuant to such Ordinance and issuance of Notification bearing No, 610 (1)/88 dated 30-6-1988 by the Central Board of Revenue, in exercise of powers thereunder are also, accordingly, valid. However both section 25-B and the said notification ceased to remain operative upon the expiry of four months' time from the date of the promulgation (26-6-1988) of the referred Finance Ordinance, II of 1988, such Ordinance on efflux being deemed to have been repealed in terms of Article 89 (2)(a)(i) of the Constitution of Pakistan.
(c) The follow-up Ordinance namely, the Finance (Revised) Ordinance, XXII of 1988, issued by the President of Pakistan on 26-10-1988, with respect to re-insertion of section 25-B in the Customs Act, 1969 is ab initio void and of no legal effect, the President of Pakistan having no power whatsoever to re-enact an Ordinance, upon the expiry of four months' period from the promulgation of a previous Ordinance, which in this case was Finance Ordinance II of 1988.
(d) All rights acquired, obligations accrued and liabilities incurred pursuant to section 25-B of the Customs Act and notifications or orders issued thereunder while Finance Ordinance, II of 1988, occupied the field were and remain valid, since such would fall in the category of past and closed transactions. However, any notification or order in terms of section 25-B and in exercise of delegated powers under Notification bearing No,610 (1)/88 dated 30-6-1988 beyond 26-10-1988 when section 25-B ibid. Stood repealed upon the deemed repeal of Ordinance II of 1988 would be invalid in law, except in situations covered by Article 264(c) of the Constitution.
2. ' This results from the delegated powers having ceased to be effective upon the expiry of the Ordinance II of 1988 and the corresponding repeal of the relevant provisions of law whereunder Notification No,610(i)/88 of the Central Board of Revenue was issued. Accordingly the levies and the demands raised pursuant to the contravening notifications on the strength of Notification No,610(i)/88 dated 30-6-1988 detailed in each of the petitions would be invalid and of no legal effect. Resultantly, the relevant notifications no longer holding the field and there being no independent delegation and no notification on the strength of a subsisting delegation under section 25-B of- the Customs Act, which having been re-enacted under the Finance Act of 1988, could encompass a fresh delegation by the Central Board of Revenue but no corresponding resort thereto having been made the cases covered by these Constitutional petitions, upon the foregoing findings, shall have to go back to the Customs Authorities and assessment, shall have to be made in terms of section 25 of the Customs Act, whereunder, till the promulgation of section 25-B ibid, such matters were being dealt with. The Central Board of Revenue, however, would be free to issue fresh notifications in terms of section 25-B of the Customs Act, 1969, as re-enacted under the Finance Act of 1988.
3. ' To the foregoing extent but without any orders as to costs the above noted Constitutional petitions stand allowed subject, as we have said, to reasons, which are to follow.