Law:

Section:

(a) West Punjab Cotton Control Act (IV of 1949), Ss. 9 & 2(f ) read with Punjab Cotton Control (Validation of Levy of Fees) Ordi­nance (XIX of 1971), S. 2-Advocate-General's statement in Court with regard to position obtaining under Act IV of 1949, and his admission that Act did not apply to factories run by diesel oil in respect of levy of cotton fee-Could not operate to prevent Provincial Government or Legislature from amending such Act by later enactment-Legislature competent to confer retrospective operation on laws made by it. Muhammad Ismail & Co. etc. v. Chief Cotton Inspector P L D 1966 S C 388 distinguished. Hakim-ud-Din v. The Chief Cotton Inspector P L D 1960 Lah. 709 ; Mian Muhammad v. Province of West Pakistan 1968 S C Iv1 R 1090 ; Amin Ullah v. Pannu Ram P L D 1967 S C 289 and Pir Rashid-ud-Daula v. The Chief Administrator of Auqaf P L D 1971 S C 401 ref. (b) Punjab Cotton Control (Validation of Levy of Fees) Ordinance (XIX of 1971), S. 2 read with Constitution of Pakistan (1962), Art. 132-Vires of statutes-Cotton fee, levy of-Not excluded from purview of Provincial Legislature nor included in purview of Central Legislature in Third Schedule to Constitu­tion (1962)-Ordinance XIX of 1971, held, subject of Provincial legislation and not ultra vires powers of Provincial Legislature or Governor. ORDER ANWARUL HAQ, J.-This order will dispose of Civil Petitions for Special Leave to Appeal bearing Nos. 36:1 and 365 of 1972, both. of which raise identical questions of law and fact. The petitioner-company, Haji Dossa Limited of Karachi is the owner of cotton ginning factories at places called Harrappa and Gamber in the Sahiwal district. For some time it was also the occupier of an evacuee factory of the same kind at Sahiwal. The factories are run by diesel engines. A demand was made on the petitioner for the payment of cotton fee under the provisions of the West Punjab Cotton (Control) Act of 1949, for different years, whereupon the petitioner filed four writ petitions in the High Court bearing Nos. 1730 to 1733 of 1967. They were allowed by a Division Bench of the High Court on the ground that in Hakim-ud-Din v. The Chief Cotton Inspector (P L D…

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