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Constitutional Petition No. 596 of 1976, decided on 3rd 0ptober, 1983,

‑‑ S. 2(b) ‑ Constitution of Pakistan (1983), Art. 199 ‑ Word "Establishment" as defined in S. 2(b)‑Any officer, firm, premises etc., in which workers are employed for purpose of carrying on any business trade etc.‑Petitioner's business being import, export and com mission agency, labourers employed for renovation of office pre mises, held, were not in connection with petitioner's business‑Peti tioner not liable to pay Education Cess on wages paid to such labourers.

Abdul Matin for Petitioner.

Respondent (absent).

Date of hearing : 3rd October, 1983.

.‑The petitioner through this petition has impugned the order dated 24th May, 1976, passed by the respondent calling upon the petitioner to pay Education Cess on the wages paid by the petitioner to the labourers employed for renovation .of the petitioner's office. The peti tioner is a firm doing business of Importers, Exporters and Commission Agents having its office at Nasir House, 1. 1: Chundrigar Road, Karachi. In the impugned order it has not been denied that the above amount was paid as the wages to the labourers employed for renovation of the office premises.

2. Mr. Abdul Matin in support of the above petition has invited our attention to clause (b) of section 2 of the Workers' Children (Education) Ordinance, 1972 which defines, an establishment as follows:‑---

"(b) "Establishment" means any office, firm, industrial unit, undertaking, shop or premises in which workers are employed for the purpose of carrying on any business, trade, manufacture calling, service, employ ment or occupation."

It may be noticed that an establishment has been defined as any office, firm, industrial unit, undertaking, shop or premises in which workers are employed for the purpose carrying on any business, trade, manufacture; calling, service, employment or occupation. In the instant case the labourers employed for carrying out renovation work cannot be said to have been employed for carrying on any business, trade, manufacturing, calling, service, employment or occupation as the business which is being carried on in the office of the petitioner is of that importers, exporters and commission agents. If the petitioner would have employed any person in connection with the above business of calling and if the number of the persons employed would have been as mentioned in section 3 of the Ordinance, the respondent would have been justified to ask for the payment of education cess. W ate, therefore, inclined to hold that the impugned order is without jurisdic tion. We accordingly declare the same as being without lawful authority and of no legal effect. The respondent is restrained from enforcing the same. In the circumstances of the case there will be no order as to costs.

M. B. A. Petition accepted.

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