"\u003chtml xmlns:v=\"urn:schemas-microsoft-com:vml\"\r\nxmlns:o=\"urn:schemas-microsoft-com:office:office\"\r\nxmlns:w=\"urn:schemas-microsoft-com:office:word\"\r\nxmlns:st1=\"urn:schemas-microsoft-com:office:smarttags\"\r\nxmlns=\"http://www.w3.org/TR/REC-html40\"\u003e\r\n\r\n\u003chead\u003e\r\n\u003cmeta http-equiv=Content-Type content=\"text/html; charset=windows-1252\"\u003e\r\n\u003cmeta name=ProgId content=Word.Document\u003e\r\n\u003cmeta name=Generator content=\"Microsoft Word 11\"\u003e\r\n\u003cmeta name=Originator content=\"Microsoft Word 11\"\u003e\r\n\u003clink rel=File-List href=\"2003J0019_files/filelist.xml\"\u003e\r\n\u003clink rel=Edit-Time-Data href=\"2003J0019_files/editdata.mso\"\u003e\r\n\u003c!--[if !mso]\u003e\r\n\u003cstyle\u003e\r\nv\\:* {behavior:url(#default#VML);}\r\no\\:* {behavior:url(#default#VML);}\r\nw\\:* {behavior:url(#default#VML);}\r\n.shape {behavior:url(#default#VML);}\r\n\u003c/style\u003e\r\n\u003c![endif]--\u003e\r\n\u003ctitle\u003eLIST OF NOTIFICATIONS REPRODUCED IN THE\u003c/title\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"date\"/\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"address\"/\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"Street\"/\u003e\r\n\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003co:DocumentProperties\u003e\r\n  \u003co:Author\u003eziaqat\u003c/o:Author\u003e\r\n  \u003co:Template\u003eNormal\u003c/o:Template\u003e\r\n  \u003co:LastAuthor\u003eJamrabi\u003c/o:LastAuthor\u003e\r\n  \u003co:Revision\u003e2\u003c/o:Revision\u003e\r\n  \u003co:TotalTime\u003e48\u003c/o:TotalTime\u003e\r\n  \u003co:Created\u003e2006-06-09T06:57:00Z\u003c/o:Created\u003e\r\n  \u003co:LastSaved\u003e2006-06-09T06:57:00Z\u003c/o:LastSaved\u003e\r\n  \u003co:Pages\u003e1\u003c/o:Pages\u003e\r\n  \u003co:Words\u003e1778\u003c/o:Words\u003e\r\n  \u003co:Characters\u003e10137\u003c/o:Characters\u003e\r\n  \u003co:Company\u003eORATIER\u003c/o:Company\u003e\r\n  \u003co:Lines\u003e84\u003c/o:Lines\u003e\r\n  \u003co:Paragraphs\u003e23\u003c/o:Paragraphs\u003e\r\n  \u003co:CharactersWithSpaces\u003e11892\u003c/o:CharactersWithSpaces\u003e\r\n  \u003co:Version\u003e11.5606\u003c/o:Version\u003e\r\n \u003c/o:DocumentProperties\u003e\r\n\u003c/xml\u003e\u003c![endif]--\u003e\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003cw:WordDocument\u003e\r\n  \u003cw:SpellingState\u003eClean\u003c/w:SpellingState\u003e\r\n  \u003cw:GrammarState\u003eClean\u003c/w:GrammarState\u003e\r\n  \u003cw:DrawingGridHorizontalSpacing\u003e6 pt\u003c/w:DrawingGridHorizontalSpacing\u003e\r\n  \u003cw:DisplayHorizontalDrawingGridEvery\u003e2\u003c/w:DisplayHorizontalDrawingGridEvery\u003e\r\n  \u003cw:ValidateAgainstSchemas/\u003e\r\n  \u003cw:SaveIfXMLInvalid\u003efalse\u003c/w:SaveIfXMLInvalid\u003e\r\n  \u003cw:IgnoreMixedContent\u003efalse\u003c/w:IgnoreMixedContent\u003e\r\n  \u003cw:AlwaysShowPlaceholderText\u003efalse\u003c/w:AlwaysShowPlaceholderText\u003e\r\n  \u003cw:Compatibility\u003e\r\n   \u003cw:BreakWrappedTables/\u003e\r\n   \u003cw:SnapToGridInCell/\u003e\r\n   \u003cw:WrapTextWithPunct/\u003e\r\n   \u003cw:UseAsianBreakRules/\u003e\r\n   \u003cw:UseWord2002TableStyleRules/\u003e\r\n  \u003c/w:Compatibility\u003e\r\n  \u003cw:BrowserLevel\u003eMicrosoftInternetExplorer4\u003c/w:BrowserLevel\u003e\r\n \u003c/w:WordDocument\u003e\r\n\u003c/xml\u003e\u003c![endif]--\u003e\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003cw:LatentStyles DefLockedState=\"false\" LatentStyleCount=\"156\"\u003e\r\n \u003c/w:LatentStyles\u003e\r\n\u003c/xml\u003e\u003c![endif]--\u003e\u003c!--[if !mso]\u003e\u003cobject\r\n classid=\"clsid:38481807-CA0E-42D2-BF39-B33AF135CC4D\" id=ieooui\u003e\u003c/object\u003e\r\n\u003cstyle\u003e\r\nst1\\:*{behavior:url(#ieooui) }\r\n\u003c/style\u003e\r\n\u003c![endif]--\u003e\r\n\u003cstyle\u003e\r\n\u003c!--\r\n /* Style Definitions */\r\n p.MsoNormal, li.MsoNormal, div.MsoNormal\r\n\t{mso-style-parent:\"\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.Style5, li.Style5, div.Style5\r\n\t{mso-style-name:\"Style 5\";\r\n\tmargin-top:5.4pt;\r\n\tmargin-right:.2in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:.3in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\ttext-indent:.55in;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.Style2, li.Style2, div.Style2\r\n\t{mso-style-name:\"Style 2\";\r\n\tmargin-top:5.4pt;\r\n\tmargin-right:.5in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\ttext-indent:.5in;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.Style1, li.Style1, div.Style1\r\n\t{mso-style-name:\"Style 1\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:center;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.Style4, li.Style4, div.Style4\r\n\t{mso-style-name:\"Style 4\";\r\n\tmargin-top:.1in;\r\n\tmargin-right:.2in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:.2in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\ttext-indent:.2in;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.Style6, li.Style6, div.Style6\r\n\t{mso-style-name:\"Style 6\";\r\n\tmargin-top:5.4pt;\r\n\tmargin-right:.15in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:1.1in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\ttext-indent:-.3in;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.Style3, li.Style3, div.Style3\r\n\t{mso-style-name:\"Style 3\";\r\n\tmargin-top:.1in;\r\n\tmargin-right:.4in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:.75in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\ttext-indent:-.3in;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\nspan.SpellE\r\n\t{mso-style-name:\"\";\r\n\tmso-spl-e:yes;}\r\nspan.GramE\r\n\t{mso-style-name:\"\";\r\n\tmso-gram-e:yes;}\r\n@page Section1\r\n\t{size:7.0in 11.0in;\r\n\tmargin:.5in .5in .5in .5in;\r\n\tmso-header-margin:.5in;\r\n\tmso-footer-margin:.5in;\r\n\tmso-paper-source:0;}\r\ndiv.Section1\r\n\t{page:Section1;}\r\n /* List Definitions */\r\n @list l0\r\n\t{mso-list-id:40026638;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1452647187;}\r\n@list l0:level1\r\n\t{mso-level-start-at:2;\r\n\tmso-level-number-format:roman-lower;\r\n\tmso-level-text:\"\\(%1\\)\";\r\n\tmso-level-tab-stop:1.1in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:1.1in;\r\n\ttext-indent:-.3in;\r\n\tcolor:black;}\r\n@list l1\r\n\t{mso-list-id:382544232;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:499144416;}\r\n@list l1:level1\r\n\t{mso-level-start-at:6;\r\n\tmso-level-text:\"\\[%1\\]\";\r\n\tmso-level-tab-stop:.5in;\r\n\tmso-level-number-position:left;\r\n\ttext-indent:-.25in;\r\n\tcolor:black;}\r\n@list l2\r\n\t{mso-list-id:640533698;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:867508258;}\r\n@list l2:level1\r\n\t{mso-level-start-at:9;\r\n\tmso-level-tab-stop:.75in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.45in;\r\n\ttext-indent:0in;\r\n\tcolor:black;}\r\n@list l3\r\n\t{mso-list-id:696042725;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:2111769348;}\r\n@list l3:level1\r\n\t{mso-level-start-at:2;\r\n\tmso-level-text:\"\\(%1\\)\";\r\n\tmso-level-tab-stop:.8in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.8in;\r\n\ttext-indent:-.35in;\r\n\tcolor:black;}\r\n@list l4\r\n\t{mso-list-id:760676986;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:631528832;}\r\n@list l4:level1\r\n\t{mso-level-start-at:2;\r\n\tmso-level-text:\"\\(%1\\)\";\r\n\tmso-level-tab-stop:.65in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.65in;\r\n\ttext-indent:-.3in;\r\n\tcolor:black;}\r\n@list l5\r\n\t{mso-list-id:845165766;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1285259059;}\r\n@list l5:level1\r\n\t{mso-level-start-at:5;\r\n\tmso-level-number-format:roman-lower;\r\n\tmso-level-text:\"\\(%1\\)\";\r\n\tmso-level-tab-stop:.9in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.9in;\r\n\ttext-indent:-.3in;\r\n\tcolor:black;}\r\n@list l6\r\n\t{mso-list-id:848144772;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:2003509762;}\r\n@list l6:level1\r\n\t{mso-level-start-at:4;\r\n\tmso-level-tab-stop:.65in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.2in;\r\n\ttext-indent:.2in;\r\n\tcolor:black;}\r\n@list l7\r\n\t{mso-list-id:879531312;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1990431882;}\r\n@list l7:level1\r\n\t{mso-level-number-format:roman-lower;\r\n\tmso-level-text:\"\\(%1\\)\";\r\n\tmso-level-tab-stop:.95in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.95in;\r\n\ttext-indent:-.3in;\r\n\tcolor:black;}\r\n@list l8\r\n\t{mso-list-id:900051663;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:320148512;}\r\n@list l8:level1\r\n\t{mso-level-tab-stop:1.0in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.65in;\r\n\ttext-indent:0in;\r\n\tcolor:black;}\r\n@list l9\r\n\t{mso-list-id:1034167448;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1272635651;}\r\n@list l9:level1\r\n\t{mso-level-start-at:2;\r\n\tmso-level-text:\"\\(%1\\)\";\r\n\tmso-level-tab-stop:.55in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.2in;\r\n\ttext-indent:0in;\r\n\tcolor:black;}\r\n@list l10\r\n\t{mso-list-id:1139980705;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1310622604;}\r\n@list l10:level1\r\n\t{mso-level-text:\"\\[%1\\]\";\r\n\tmso-level-tab-stop:.65in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.65in;\r\n\ttext-indent:-.3in;\r\n\tcolor:black;}\r\n@list l11\r\n\t{mso-list-id:1142458642;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1073574908;}\r\n@list l11:level1\r\n\t{mso-level-start-at:11;\r\n\tmso-level-tab-stop:.7in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.2in;\r\n\ttext-indent:.2in;\r\n\tcolor:black;}\r\n@list l12\r\n\t{mso-list-id:1342001332;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1320521105;}\r\n@list l12:level1\r\n\t{mso-level-tab-stop:.8in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.45in;\r\n\ttext-indent:0in;\r\n\tcolor:black;}\r\n@list l13\r\n\t{mso-list-id:1428861437;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:464194206;}\r\n@list l13:level1\r\n\t{mso-level-start-at:6;\r\n\tmso-level-tab-stop:.8in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.8in;\r\n\ttext-indent:-.35in;\r\n\tcolor:black;}\r\n@list l14\r\n\t{mso-list-id:1445306864;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:824859646;}\r\n@list l14:level1\r\n\t{mso-level-number-format:roman-lower;\r\n\tmso-level-text:\"\\(%1\\)\";\r\n\tmso-level-tab-stop:.9in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.65in;\r\n\ttext-indent:.05in;\r\n\tcolor:black;}\r\n@list l15\r\n\t{mso-list-id:1516531675;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1268603850;}\r\n@list l15:level1\r\n\t{mso-level-tab-stop:1.0in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.45in;\r\n\ttext-indent:.2in;\r\n\tcolor:black;}\r\n@list l16\r\n\t{mso-list-id:1599266523;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:166911956;}\r\n@list l16:level1\r\n\t{mso-level-start-at:2;\r\n\tmso-level-text:\"\\(%1\\)\";\r\n\tmso-level-tab-stop:.65in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.65in;\r\n\ttext-indent:-.3in;\r\n\tcolor:black;}\r\n@list l17\r\n\t{mso-list-id:1946244480;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:137726109;}\r\n@list l17:level1\r\n\t{mso-level-start-at:4;\r\n\tmso-level-text:\"\\[%1\\]\";\r\n\tmso-level-tab-stop:1.0in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.65in;\r\n\ttext-indent:0in;\r\n\tcolor:black;}\r\n@list l18\r\n\t{mso-list-id:2012560609;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:2093496703;}\r\n@list l18:level1\r\n\t{mso-level-text:\"\\[%1\\]\";\r\n\tmso-level-tab-stop:1.0in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.7in;\r\n\ttext-indent:0in;\r\n\tcolor:black;}\r\n@list l19\r\n\t{mso-list-id:2059374748;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:118283001;}\r\n@list l19:level1\r\n\t{mso-level-start-at:7;\r\n\tmso-level-tab-stop:.8in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.3in;\r\n\ttext-indent:.2in;\r\n\tcolor:black;}\r\nol\r\n\t{margin-bottom:0in;}\r\nul\r\n\t{margin-bottom:0in;}\r\n--\u003e\r\n\u003c/style\u003e\r\n\u003c!--[if gte mso 10]\u003e\r\n\u003cstyle\u003e\r\n /* Style Definitions */\r\n table.MsoNormalTable\r\n\t{mso-style-name:\"Table Normal\";\r\n\tmso-tstyle-rowband-size:0;\r\n\tmso-tstyle-colband-size:0;\r\n\tmso-style-noshow:yes;\r\n\tmso-style-parent:\"\";\r\n\tmso-padding-alt:0in 5.4pt 0in 5.4pt;\r\n\tmso-para-margin:0in;\r\n\tmso-para-margin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-ansi-language:#0400;\r\n\tmso-fareast-language:#0400;\r\n\tmso-bidi-language:#0400;}\r\ntable.MsoTableGrid\r\n\t{mso-style-name:\"Table Grid\";\r\n\tmso-tstyle-rowband-size:0;\r\n\tmso-tstyle-colband-size:0;\r\n\tborder:solid windowtext 1.0pt;\r\n\tmso-border-alt:solid windowtext .5pt;\r\n\tmso-padding-alt:0in 5.4pt 0in 5.4pt;\r\n\tmso-border-insideh:.5pt solid windowtext;\r\n\tmso-border-insidev:.5pt solid windowtext;\r\n\tmso-para-margin:0in;\r\n\tmso-para-margin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-ansi-language:#0400;\r\n\tmso-fareast-language:#0400;\r\n\tmso-bidi-language:#0400;}\r\n\u003c/style\u003e\r\n\u003c![endif]--\u003e\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003co:shapedefaults v:ext=\"edit\" spidmax=\"2050\"/\u003e\r\n\u003c/xml\u003e\u003c![endif]--\u003e\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003co:shapelayout v:ext=\"edit\"\u003e\r\n  \u003co:idmap v:ext=\"edit\" data=\"1\"/\u003e\r\n \u003c/o:shapelayout\u003e\u003c/xml\u003e\r\n \r\n\r\n\u003cbody lang=EN-US style=\u0027tab-interval:.5in\u0027\u003e\r\n\r\n\u003cdiv class=Section1\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eSTARE DECISIS\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e[Case: \u003cspan\r\nclass=SpellE\u003eNoor\u003c/span\u003e Muhammad v. Member (Revenue), Board of Revenue\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e[2003 SCMR 708]\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eBy\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.4pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.4pt\u0027\u003eCh. \u003cspan class=SpellE\u003eIrshad\u003c/span\u003e Ahmad Former\r\nFederal Law Secretary\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.4pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u0027Stare \u003cspan class=SpellE\u003edecisis\u003c/span\u003e\u0027\r\nmeans literally let the decision stand. \u0026quot;Without force of precedent,\r\njustice would be at the caprice of the individual\u0026quot;, notes Francis \u003cspan\r\nclass=SpellE\u003eBennion\u003c/span\u003e in Statutory Interpretation 3rd edition 1997,\r\np.111. In \u003cspan class=SpellE\u003eDuport\u003c/span\u003e Steels Ltd v. Sirs [1980]\u003cb\u003e\u003csup\u003e\u003cspan\r\nstyle=\u0027color:red\u0027\u003e1\u003c/span\u003e\u003c/sup\u003e\u003c/b\u003e WLR 142 Lord \u003cspan class=SpellE\u003eScarman\u003c/span\u003e\r\nsaid: The Judges have accepted in the interest of certainty, the self-denying\r\nOrdinance of \u0027stare \u003cspan class=SpellE\u003edecisis\u003c/span\u003e\u0027, the doctrine of binding\r\nprecedent; and no doubt this judicially imposed limitation on judicial law\r\nmaking has helped to maintain confidence in the certainly and even-handedness\r\nof law\u0026quot; (p 168). He has further said: \u0026quot;in our system the role of\r\n\u0027stare \u003cspan class=SpellE\u003edecisis\u003c/span\u003e\u0027 applies as formally to statute law as\r\nit does to the formulation of common law and equitable principles. And the\r\nkeystone of stare \u003cspan class=SpellE\u003edecisis\u003c/span\u003e is loyalty throughout the\r\nsystem to the decisions of the [superior Courts]. Justice Muhammad \u003cspan\r\nclass=SpellE\u003eHaleem\u003c/span\u003e C.J. in \u003cspan class=SpellE\u003ePir\u003c/span\u003e \u003cspan\r\nclass=SpellE\u003eBakhsh\u003c/span\u003e v. Chairman, Allotment Committee PLD 1987 Supreme\r\nCourt 145 has said:.. \u0026quot;\u003cspan class=GramE\u003eit\u003c/span\u003e is the policy of the\r\nCourts to stand by the ratio \u003cspan class=SpellE\u003edecidendi\u003c/span\u003e, that is, the\r\nrule of law and not to disturb a settle point. This policy of the Courts is\r\nconveniently termed as the doctrine of the rule of stare \u003cspan class=SpellE\u003edecisis\u003c/span\u003e.\r\nThis rational behind this policy is the need to promote certainty, stability\r\nand predictability of the law\u0026quot;.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe facts of the case \u003cspan\r\nclass=SpellE\u003eNoor\u003c/span\u003e Muhammad v. Member (Revenue), Board of Revenue 2003\r\nSCMR 708, so far as material for the purpose of this comment, are as follow:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eA headman (\u003cspan class=SpellE\u003elambardar\u003c/span\u003e)\r\nof a village died on November 19. 1983. At the time of the death of the \u003cspan\r\nclass=SpellE\u003elambardar\u003c/span\u003e the question regarding the appointment of his\r\nsuccessor was determinable under rule 19 of the Punjab Land Revenue Rules, 1968\r\nand rule 19, so far as\u0027 material, provided that \u0026quot;eligible heir [of the\r\ndeceased \u003cspan class=SpellE\u003elambardar\u003c/span\u003e] according to the rules of\r\nprimogeniture shall be appointed unless some special custom of succession to\r\nthe office is distinctly proved...\u0026quot; The \u003cspan class=SpellE\u003eprimogenitic\u003c/span\u003e\r\nson (the son) of the deceased was minor. The Collector decided the question of\r\nappointment of successor to the office of headman on \u003cst1:date Year=\"1984\"\r\nDay=\"19\" Month=\"8\" w:st=\"on\"\u003eAugust 19, 1984\u003c/st1:date\u003e. He did not appoint the\r\nson and appointed another qualified person. The Collector in making the\r\nappointment took the view that the son being minor was incapable to perform the\r\nduties of the office of headman and was thus not an eligible heir. The son\r\nappealed the decision of the Collector before the Commissioner who, vide his\r\norder dated \u003cst1:date Year=\"1985\" Day=\"3\" Month=\"11\" w:st=\"on\"\u003eNovember 3, 1985\u003c/st1:date\u003e\r\nappointed the son. According to the Commissioner, it seems, the rule of\r\nprimogeniture was the governing rule for appointment of successor to the office\r\nof headman. The other person appointed by the Collector made a revision\r\npetition before the Member (Revenue), Board of Revenue (the Member) against the\r\norder of the Commissioner and the Member in his order dated March 12, 1986\r\nexpressed the view that if the \u003cspan class=SpellE\u003eprimogenitic\u003c/span\u003e son of\r\nthe deceased headman is a minor the choice is to be made among the other\r\neligible candidates. The son made a petition for review of order to the Member\r\nbut the same was dismissed on \u003cst1:date Year=\"1986\" Day=\"7\" Month=\"5\" w:st=\"on\"\u003eMay\r\n 7, 1986\u003c/st1:date\u003e. The son sought judicial review of the order of the Member\r\nthrough a Constitutional petition in the High Court. The High Court issued the\r\nwrit for the appointment of the son as headman in pursuance of the\r\nCommissioner\u0027s order dated \u003cst1:date Year=\"1985\" Day=\"3\" Month=\"11\" w:st=\"on\"\u003eNovember\r\n 3, 1985\u003c/st1:date\u003e. The person appointed by the Collector appealed the\r\ndecision of the High Court before the Supreme Court. His appeal was disposed\r\nfor by the Supreme Court along with other identical cases. The Supreme Court\r\nremanded the case to the Member with the direction to decide the matter afresh\r\nin accordance with law. During the consideration of the case by the Member,\r\nafter remand by the Supreme Court, the person appointed as headman died.\r\nAccordingly, the Member declared that with the \u0027death of the said person the\r\nproceedings have \u003cspan class=GramE\u003eabated,\u003c/span\u003e and the son was entitled to\r\nbe appointed as successor headman. Against the order of abatement proceedings\r\nmade by Member the successors-in-interest of the person appointed by the\r\nCollector made a petition for judicial review in the High Court. The High Court\r\n\u003cspan class=GramE\u003evide\u003c/span\u003e its order dated \u003cst1:date Year=\"1993\" Day=\"20\"\r\nMonth=\"10\" w:st=\"on\"\u003eOctober 20, 1993\u003c/st1:date\u003e issued writ to the Member that\r\nthe matter should be reopened for decision afresh in accordance with law. The\r\nson appealed the High Court\u0027s decision before the Supreme Court and the Supreme\r\nCourt vide its order dated \u003cst1:date Year=\"1995\" Day=\"22\" Month=\"5\" w:st=\"on\"\u003eMay\r\n 22, 1995\u003c/st1:date\u003e directed the Member to re-decide the matter without being\r\ninfluenced by any observation made by the High Court in its decision dated \u003cst1:date\r\nYear=\"1994\" Day=\"20\" Month=\"10\" w:st=\"on\"\u003eOctober 20, 1994\u003c/st1:date\u003e. The\r\nMember vide his order dated \u003cst1:date Year=\"1996\" Day=\"28\" Month=\"10\" w:st=\"on\"\u003eOctober\r\n 28, 1996\u003c/st1:date\u003e dismissed the petition filed by the successor in interest\r\nof the other appointee. The successor of other appointee impugned the order of\r\nthe Member in the High Court, and the High Court vide its judgment dated \u003cst1:date\r\nYear=\"2002\" Day=\"11\" Month=\"3\" w:st=\"on\"\u003eMarch 11, 2002\u003c/st1:date\u003e allowed the\r\npetition. The High Court held that the claim to the office of headman on the\r\nbasis of rule of primogeniture was only one of matters to be considered in\r\nappointment of a successor of the office of headman and not a legal and binding\r\nrule. The son appealed the High Court\u0027s decision dated \u003cst1:date Year=\"2002\"\r\nDay=\"11\" Month=\"3\" w:st=\"on\"\u003eMarch 11, 2002\u003c/st1:date\u003e in the Supreme Court. A\r\nthree-member bench of the Supreme Court vide \u003cspan class=SpellE\u003ejudgement\u003c/span\u003e\r\n-- \u003cspan class=SpellE\u003eNoor\u003c/span\u003e Muhammad v. Member (Revenue)., Board of\r\nRevenue 2003 SCMR 708 has allowed the appeal and set aside the \u003cspan\r\nclass=SpellE\u003ejudgement\u003c/span\u003e of the High Court.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn the Supreme Court on behalf of\r\nthe respondents a point was \u003c!--[if gte vml 1]\u003e\u003cv:line id=\"_x0000_s1035\"\r\n style=\u0027position:absolute;left:0;text-align:left;z-index:1;\r\n mso-position-horizontal-relative:text;mso-position-vertical-relative:text\u0027\r\n from=\"-8.85pt,290.8pt\" to=\"-8.85pt,542.85pt\" o:allowincell=\"f\" strokeweight=\".7pt\"/\u003e\u003c![endif]--\u003e\u003c![if !vml]\u003e\u003cspan\r\nstyle=\u0027mso-ignore:vglayout;position:absolute;z-index:1;left:0px;margin-left:\r\n-13px;margin-top:387px;width:2px;height:338px\u0027\u003e\u003cimg width=2 height=338\r\nsrc=\"2003J0019_files/image001.gif\" v:shapes=\"_x0000_s1035\"\u003e\u003c/span\u003e\u003c![endif]\u003eraised\r\nthat since the Supreme Court in \u003cspan class=SpellE\u003eMaqbool\u003c/span\u003e Ahmed \u003cspan\r\nclass=SpellE\u003eQureshi\u003c/span\u003e v. Islamic Republic of Pakistan, PLD 1999 SC 484\r\nhas held the rule of primogeniture referred to in rule 19 of the Punjab Land\r\nRevenue Rules 1968 to be repugnant to the Injunctions of Islam therefore the\r\nson has no legal right to claim appointment on the basis of that rule. The\r\nSupreme Court rejected the said point. The Supreme Court said: \u0026quot;Now\r\nturning towards the objection of the respondent that the rule of primogeniture\r\nhas been declared contrary to Injunctions of Islam, in view of the \u003cspan\r\nclass=SpellE\u003ejudgement\u003c/span\u003e of the \u003cspan class=SpellE\u003eShariat\u003c/span\u003e\r\nAppellate Bench of this Court in the case of \u003cspan class=SpellE\u003eMaqbool\u003c/span\u003e\r\nAhmed \u003cspan class=SpellE\u003eQureshi\u003c/span\u003e (ibid). In this behalf it is\r\nnote-worthy that as per the Court\u0027s order the provisions of section (sic)\r\n[rule] 19(2) of the Rules, 1968 has been declared repugnant to Injunctions of\r\nIslam. Consequently, Rule 25 and 26 of the Rules, 1968 were also held to be\r\nrepugnant to the Injunctions of Islam only to the extent they recognize the\r\nappointment of a minor or an incapable person as a \u003cspan class=SpellE\u003eLambardar\u003c/span\u003e,\r\ntherefore, said provision shall cease to have effect with effect from 1st\r\nSeptember, 1999 on which date the decision of \u003cspan class=SpellE\u003eShariat\u003c/span\u003e\r\nAppellate Bench of Supreme Court shall take effect. Admittedly \u003cu\u003ecause of\r\naction has accrued to the petitioner with effect from 19th November, 1983, when\r\nhis father had died, therefore, his case is ought\u003c/u\u003e to be decided as per Rule\r\n19(2) of the Rules, 1968 as it was existing at that time. Thus objection raised\r\nby the learned counsel for private respondent in this behalf is repelled being\r\nwithout force.\u0026quot;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan class=GramE\u003eWhether or not\r\nthe son\u0027s claim for appointment as headman on the basis of the rule of\r\nprimogeniture, as an individual case, has actually been affected by the Supreme\r\nCourt\u0027s decision in case \u003cspan class=SpellE\u003eMaqbool\u003c/span\u003e Ahmed \u003cspan\r\nclass=SpellE\u003eQureshi\u003c/span\u003e v. Islamic Republic of Pakistan is not the\r\nsubject-matter of this comment.\u003c/span\u003e The subject-matter of this comment is to\r\nnote: Has the holding of the Supreme Court in \u003cspan class=SpellE\u003eNoor\u003c/span\u003e\r\nMuhammad\u0027s case that \u0027since the cause of action has accrued to the son with\r\neffect from November 19, 1983 when his father died therefore his case is ought\r\nto be decided as per rule 19(2) of the Rules 1968 as it existed at that time\u0027\r\nnot overruled the decision of the Supreme Court in \u003cspan class=SpellE\u003eMaqbool\u003c/span\u003e\r\nAhmed \u003cspan class=SpellE\u003eQureshi\u0027s\u003c/span\u003e case and also affected the rule of\r\nstare \u003cspan class=SpellE\u003edecisis\u003c/span\u003e?\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eClause (1) of Article 203D of the\r\nConstitution provides that the Federal \u003cspan class=SpellE\u003eShariat\u003c/span\u003e Court\r\nmay, either of its own or on the petition of a citizen of Pakistan or the\r\nFederal Government or a Provincial Government, examine and decide the question\r\nwhether or not any law or provision of law is repugnant to the Injunctions of\r\nIslam, as laid down in the Holy \u003cspan class=SpellE\u003eQur\u0027an\u003c/span\u003e and the \u003cspan\r\nclass=SpellE\u003eSunnah\u003c/span\u003e of the Prophet. Clause (3) of Article 203D ibid\r\nprovides if any law or provision of law is held by the Court to be repugnant to\r\nthe Injunctions of Islam, (a) the President in the case of a law with respect\r\nto a matter in the Federal Legislative List or the Concurrent Legislative List,\r\nor the Governor in the case of a law with respect to a matter not enumerated in\r\neither of those Lists, shall take steps to amend the law so as to bring such\r\nlaw or provision into conformity with the Injunctions of Islam; and (b) such law\r\nor provision shall, to the extent to which it is held to be so repugnant, cease\r\nto have effect on the day on which the decision of the Court takes effect.\r\nArticle 203F of the Constitution provides that any party to any proceedings\r\nbefore the Court under Article 203D aggrieved by the final decision of the\r\nCourt in such proceedings may, within sixty days of such decision, prefer an\r\nappeal to the Supreme Court and the provisions of clauses (2) and (3) of\r\nArticle 203D shall apply to and in relation to the Supreme Court. Thus, where\r\nthe \u003cst1:Street w:st=\"on\"\u003e\u003cst1:address w:st=\"on\"\u003eFederal \u003cspan class=SpellE\u003eShariat\u003c/span\u003e\r\n  Court\u003c/st1:address\u003e\u003c/st1:Street\u003e, or the Supreme Court holds that any law or\r\nprovision of law is repugnant to the Injunctions of Islam such law ceases to\r\nhave effect on the day on which the decision of the \u003cst1:Street w:st=\"on\"\u003e\u003cst1:address\r\n w:st=\"on\"\u003eFederal \u003cspan class=SpellE\u003eShariat\u003c/span\u003e Court\u003c/st1:address\u003e\u003c/st1:Street\u003e,\r\nor as the case may be, of the Supreme Court takes effect. The question how far\r\nany right or privilege acquired or accrued under any law or provision of law or\r\nany legal proceeding or remedy in respect of any such right or privilege which\r\nmay be instituted, continued or enforced is affected where the law or provision\r\nof law on which the right or privilege and legal proceeding or remedy is\r\nfounded is declared to be repugnant to the Injunctions of Islam was considered\r\nby the Supreme Court (M. \u003cspan class=SpellE\u003eHaleem\u003c/span\u003e CJ, Muhammad \u003cspan\r\nclass=SpellE\u003eAfzal\u003c/span\u003e \u003cspan class=SpellE\u003eZullah\u003c/span\u003e, \u003cspan class=SpellE\u003eNaseem\u003c/span\u003e\r\n\u003cspan class=SpellE\u003eHassan\u003c/span\u003e Shah, \u003cspan class=SpellE\u003eShafiur\u003c/span\u003e \u003cspan\r\nclass=SpellE\u003eRehman\u003c/span\u003e, \u003cspan class=SpellE\u003eZafar\u003c/span\u003e \u003cspan class=SpellE\u003eHussain\u003c/span\u003e\r\n\u003cspan class=SpellE\u003eMirza\u003c/span\u003e JJ) in \u003cspan class=SpellE\u003eSardar\u003c/span\u003e Ali v.\r\nMuhammad Ali PLD 1988 SC 287 and the Supreme Court held that the effect of any\r\nlaw or provision of law having cease to have effect under Article 203D (3)(b)\r\nof the Constitution is not similar to the effect of repeal of laws. The effect\r\nof repeal of laves is that the repeal does not affect (\u003cspan class=SpellE\u003ei\u003c/span\u003e)\r\nthe previous operation of the law, (ii) any right, privilege etc. acquired or\r\naccrued under the law, and (iii) any legal proceeding or remedy in respect of\r\nany such right or privilege. The Supreme Court concluded that a law or\r\nprovision of law which ceases to have effect under Article 203D (3\u003cspan\r\nclass=GramE\u003e)(\u003c/span\u003eb) affects the cause of action as well as pending\r\nproceedings. Only the proceedings where a \u003cspan class=SpellE\u003efavourable\u003c/span\u003e\r\ndecision has been made in \u003cspan class=SpellE\u003efavour\u003c/span\u003e of a person claiming\r\nany right, privilege etc. under the law or provision of law which is declared\r\nto be repugnant to the Injunctions of Islam and has ceased to have effect would\r\nbe saved. It appears that the Supreme Court\u0027s holding in \u003cspan class=SpellE\u003eNoor\u003c/span\u003e\r\nMuhammad v. Member (Revenue) Board of Revenue that where a cause of action has\r\narisen to a person before a law or provision of law ceases to have effect in\r\npursuance of the provision of Article 203D (3)(b) of the Constitution his case\r\nought to be decided under the law as it existed when the cause of action arose\r\nis not in line with the decision of the Supreme Court in \u003cspan class=SpellE\u003eSardar\u003c/span\u003e\r\nAli v. Muhammad Ali and has affected the rule of stare \u003cspan class=SpellE\u003edecisis\u003c/span\u003e.\r\nIt may be relevant to point out that \u003cspan class=SpellE\u003eSardar\u003c/span\u003e Ali\u0027s\r\ncase was a well-argued case. An illuminating galaxy of more than two dozen of\r\nlawyers was heard in the said case. It is conceded that the Supreme Court being\r\nthe Court of ultimate jurisdiction can depart from any of its earlier precedent\r\nbut it shall exercise that power only after full consideration of the matter\r\nand existing precedent on the point.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003c/div\u003e\r\n\r\n\u003c/body\u003e\r\n\r\n\u003c/html\u003e\r\n"