1. ' The only question arising in this petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 relates to the viress- of section 15 of the Finance Act, 1992, where under the Federal Government can levy Federal Education Fee on the Companies registered under the Companies Ordinance, 1984, having fixed assets, as per their balance sheets as on or after 30-6-1992 of the value of 50 million.
2. Both the learned counsel have drawn the attention of this Court to Nishat Tek Limited, Lahore v.
2. The Federation of Pakistan through Secretary, Education, Islamabad and 3 others PLD 1994 Lah. 347, wherein the said provision has been declared to be ultra vires the Constitution. The learned Deputy Attorney-General states that the Government contemplates filing an . Appeal against the aforesaid judgment. Even if that be so, so long as the judgment remains operative, it has to be followed.
3. ' In view of what has been stated above, this petition is allowed and the levy of Federal Education Fee is declared to be without lawful authority and of no legal effect.
4. ' No order as to costs. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.