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Read with Constitution of Pakistan (1973), Art. 2‑Vires of statutes‑Legislature empowered to give retrospective operation to any statute‑Very object of validating statute being to confer validity upon actions not valid at time of their occurrence, validating statute not invalid on such account‑Article 2 of Constitution (1973), held, placed no fetters on legislative powers of sovereign Legislature and Ordinance VIII of 1967 a valid piece of legislation.‑‑[Ghularn Zamin v. A. B. Khondkar P L D 1975 Dacca 156 dissented from].‑[Vires of statutes].

Ghulam Zamin v. A. B. Khondkar P L D 1975 Dacca 156 dissented from.

Mir Ahmed Nawaz Khan v. Superintendent Jail, Lyallpur P L D 1966 S C 357 ref.

(b) Karachi Municipal Corporation Terminal Tax (Validation) Ordinance (VIII of 1967)‑

‑‑ S. 2‑Recovery‑Ordinance VIII of 1967‑A valid piece of legislation‑Demand for payment of tax made after promulgation of Ordinance and action for recovery of such tax being backed by law, held, not illegal.‑[Vires of statutes].

Rashid‑ud‑Daula v. Chief Administrator of Auqaf P L D 1971 S C 401 and Mamukanjan Cotton Factory v. Punjab Province P L D 1975 S C 50 ref.

(c) Karachi Municipal Corporation Terminal Tax (Validation) Ordinance (VIII of 1967)

S. 2 read with Constitution of Pakistan (1962), Arts. 79 & 90‑Tax Recovery under Ordinance‑Validity‑Ordinance VIII of 1967 Adopted by Provincial Assembly under Art. 79, hence, became an Act of such Assembly‑Ordinance having had effect as an Act of Provincial Assembly, ,contention that no tax could be levied under Art. 90 of Constitution (1962) except under authority of an Act of Provincial Legislature, held, devoid of force.

(d) Karachi Municipal Corporation Terminal Tax (Validation) Ordinance (VIII of 1967)‑

‑‑ S. 2 read with Karachi Terminal Tax Rules framed under City of Karachi Municipal Act, 1933‑No fresh Terminal Tax Rules having been issued under Municipal Administration Ordinance, 1960, notifica tion issued by Government purporting to substitute old Schedule with fresh Schedule referable to charging provision of rule 5 of Terminal Tax Rules‑Tax levied against petitioner, held, falls within purview of old Terminal Tax Rules and did not constitute a demand relating to any new tax imposed under Municipal Administration Ordinance, 1960.

(e) Karachi Municipal Corporation Terminal Tax (Validation) Ordinance (VIII of 1967)‑

S. 2‑Terminal tax‑Recovery‑Terminal tax levied for period from 16th April, 1960 till 13th April, 1967‑Deemed to have been validly levied by virtue of S. 2 of Ordinance and recoverable according to provisions of Karachi Municipal Act, 1933 and Terminal Tax Rules framed thereunder‑Contention that Ordinance did not validate levy of tax under S. 33 of Municipal Administration Ordinance, 1960, held, without force.

(f ) Karachi Municipal Corporation Terminal Tax (Validation) Ordinanve (VIII of 1967)

S.2 read with Karachi Terminal Tax Rules‑Ordinance, held, validates terminal tax levied on goods during relevant period but does not validate penalties imposed in that connection.

(g) Karachi Municipal Corporation Terminal Tax (Validation) Ordinance (VIII of 1967)

‑‑ S. 2‑Contention regarding liability having been determined without notice to petitioner not taken in petition‑Contention involving a question of fact, entitling respondent to file reply in counter‑affidavit, held, cannot be allowed at writ stage‑Petitioner having disputed legality of demand before Assessor and Collector of Municipal line Corporation (respondent) and also having filed appeal to Chairman of Corporation, petitioner, held further, heard before final demand made upon him.

Sayeed A. Shaikh for Petitioner.

Tahir Hussain for Respondent.

Dates of hearing : 15th, 16th and 24th January, 1978.

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