JUDGMENT MALIK MUHAMMAD QAYYUM, J. - This judgment shall dispose of W.Ps. Nos. 1662/2000, 1663/2000, 1664/2000, 1665/2000 and 1 1666/2000 in all of which the vires of Special Procedure for Ginning Industries Rules, 1996 has been challenged.
2. The same question came up for consideration before this Court in the case of M/s. Superior Textile Mills v. Federation of Pakistan W.P. No. 20602/99 and other petitions which were allowed on 22.11.999, and rules 5 and 6 of the Special Procedure for Ginning Industries Rules, 1996 were held to be ultra vires the Sales Tax Act, 1990.
In view of above, all these petitions are allowed and rules 5 and 6 of the Special Procedure for Ginning Industries Rules, 1996 are declared to be ultra vires the Sales Tax Act, 1990 and of no legal effect. As no one has appeared tor the respondents, there shall be no order as to costs.