Law: Gas Infrastructure Development Cess Act, 2015

Section: 3,4

Gas Infrastructure Development Cess Act (IV of 2015)--------- ----------Ss. 3 & 4---------Vires of Gas Infrastructure Development Cess Act, 2015---------Petitioners assailed Gas Infrastructure Development Cess Act, 2015, to be repugnant to the provisions of Constitution---------Plea raised by petitioners was that the gas was supplied to them from a particular field therefore, no benefit could accrue to them from payment of fee and development of pipelines---------Validity---------Levy of cess was in the nature of fee extending special benefit to a class of people---------Class that would benefit due to cess was that required natural gas for its business or commercial purpose---------Petitioners were producers of electricity and for such process utilized natural gas---------Plea of the petitioners was not tenable as they were users of natural gas and projects for which fee was being charged would eventually benefit them too---------Benefit accruing might not be calculable with mathematical precision or exactitude against the Constitution mode---------Petitioners were commercial/industrial users of natural gas and they would derive benefit from the fee/cess paid by them---------Constitutional petition was dismissed in circumstances. PLD 2014 Isl. 83; 2015 SCMR 1385; East Pakistan Chrome Tannery Pvt. Ltd. v. Federation of Pakistan and others 2011 PTD 2643; 1993 SCMR 1705; PLD 1975 SC 50; 1973 SCMR 2; PLD 1981 Lah. 640; Pak. Com Ltd. and others v. Federation of Pakistan PLD 2011 SC 44 and The Hinger Rampur Coal Co. Ltd. and others v. The State of Orissa and others AIR 1961 SC 459 ref. Federation of Pakistan v. Durrani Ceramics 2014 SCMR 1630 and PLD 2015 SC 354 rel. THIS JUDGMENT DELIVERED BY: AAMER FAROOQ, Justice:----------- Through this judgment, the instant petition as well as W.P.No.2383/2015 are being decided as common question of law is involved. Through the instant Constitution petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, as well as W.P. No.2383/2015, the petitioners inter alia seek declaration that Gas Infrastructure Development Cess Act, 2015 is repugnant to the provisions of Constitution and that the Gas…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492