Section 18 (2) of the Constitution of Pakistan (1973), Article 18 (2) of Article 77 Regulatory Duty, Customs Act, 1969 simply because no regulatory duty was enforced and was in force at any time, when the contract Was done, so there is no restriction. It is constituted to impose a tax on the Legislature's delegation whether in any case, any such case is entered into on the basis of the extension of the powers of the Government or the absence of the proposed authority at any given time. The authority not to impose a tax on it does not give anyone the right to be exempt from the payment of such tax if such tax is later imposed.
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