CH. IJAZ AHMAD, J.-- I intend to decide the following writ petitions by a consolidated judgment having similar facts and law:-
(1) W.P. No. 26308/97.
(2) W.P. No. 25254/97.
(3) W.P. No. 15280/98.
(4) W.P. No. 25947/97.
(5) W.P. No. 12122/98.
(6) W.P. No. 16824/99.
2. Learned counsel of the petitioner submits that vires of Section 14-D of Wealth Tax Act, 1963 was challenged by Union Bank and others and this Court has finally decided the case reported as Union Bank Limited Vs. Federation of Pakistan (1998 PTD 2116). Learned counsel of the petitioner submits that the cases of the petitioners are exactly similar as the case of the Union Bank. Learned counsel of the respondents submits that respondents had filed a petition before the honourable Supreme Court with regard to the aforesaid case relied by the learned counsel of the petitioner.
3. I have given my anxious consideration to the contentions of learned counsel of the parties and perused the record myself. Since the matter has been finally adjudicated by this Court in the aforesaid judgment, keeping in view the principle of consistency for the reasons recorded in the above-mentioned reported judgment these writ petitions are also disposed of in terms of the reported judgment.