This judgment will also dispose of Writ Petitions Nos.9502 and 9503 of 1995 as common questions of fact and law are involved therein.
2. These petitions under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973, call in question the legality of the notice issued by the respondents under the Provincial Employees'
Social Security Ordinance, 1965 whereby the petitioners were called upon to pay social security contribution as specified in the said notice by treating and including the amount of special allowance payable under the Punjab Employees Special Allowance (Payment) Act, 1988 as part of the wages of the workers employed in the establishments of the petitioners.
3. The precise question forming subject-matter of the writ petitions noted above was to the following effect:-- "Whether the special allowance payable under Special Allowance (Payment) Act, 1988 could be treated as part of wages so as to make the petitioners liable to pay social security contribution thereon per the provision of Provincial Employees' Social Security Ordinance, 1965."
The above said question did also form part of various other writ petitions which have since been decided by my learned brother Munir A. Sheikh, J., vide his judgment dated 28-12-1995. Main judgment has been delivered in W.P. No.6186/95 wherein it has been held as under:-- "The upshot of the aforementioned discussion is that allowance payable under the Punjab Employees' Special Allowance (Payment) Act, 1988 can be considered as part of wages of a worker under the Provincial Employees' Social Security Ordinance, 1965 for making payments on account of Social Security Contribution under the said Ordinance therefore, writ petitions have no force which are hereby dismissed with no order as to costs."
Obviously the question has been answered in the affirmative with the result that the above said writ petition alongwith the connected matters was dismissed.
4. Syed Imran Bokhari, Advocate, appearing on behalf of the petitioners has submitted that the question being one of interpretation of law, various petitions against the afore noted judgment of the High Court have been filed in the Hon'ble Supreme Court of Pakistan and have since been entertained. It was submitted that since the question has already been decided by this Court, therefore, the writ petitions may be disposed of in view thereof because the petitioners in the present writ petitions would also like to pursue their remedy before the Supreme Court of Pakistan.
The learned counsel for the petitioners however, requested that some reasonable the be allowed so as to enable the petitioners to approach the Supreme Court of Pakistan and in the meanwhile the respondent be restrained from recovering the disputed amount of social security contribution.
Learned counsel appearing on behalf of the respondents has no objection to this request.
5. In this view of the matter these writ petitions are dismissed with no order as to costs. The respondents are, however, restrained from recovering the disputed amount of social security contribution till 13th of March, 1996, where after this stay shall automatically lapse.