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THIS JUDGMENT PASSED BY: ABID AZIZ SHEIKH, JUSTICE:---.--- Through this Constitutional Petition, petitioner has challenged notifications dated 18.10.2012, 30.1.2013 and 12.8.2014 with the prayer to set aside impugned demand notice dated 26.8.2014 with consequential relief that respondents be directed to refund the additional amount of social security paid by petitioner under impugned notifications. 2. Brief facts are that petitioner is a public limited company derives income from the manufacturing, distribution and sale of cement within and outside Pakistan. The petitioner is registered with Punjab Employees Social Security Institution (respondent No. 3) and paid contribution on account of social security in respect of its secured employees (contribution) under Provincial Employees Social Security Ordinance, 1965 (Ordinance). Respondent No. 3 from time to time issued last notifications dated 18.10.2012, 30.1.2013 and 12.8.2014 under the Ordinance for the purpose of levy of contribution and also issued impugned demand notice dated 26.8.2014 for the recovery of outstanding contribution under last notification dated 12.8.2014. The petitioner being aggrieved filed this constitutional petition assailing impugned notifications and demand notice. 3. Learned counsel for the petitioner argued that amount of contribution is to be calculated and payable under charging section 20 of the Ordinance. Submits that before amendment in section 20 of Ordinance on 13.12.2013, the section 20 provided that no contribution shall be payable on employee wages in excess of Rs.400 per day or Rs.10000/- per month. Submits that section 2(8)(f) of the Ordinance is not a charging section and only provides definition of "employee" and before notification dated 18.10.2012, it provided that employee means any person working for wages but does not include any person employed on wages exceeding 10000/- rupees. He submits that wage limit prescribed under section 2(8)(f) of the Ordinance was only to determine the employee and was not charging provision for the purpose of recovery of contribution which could only be made under section 20 of the Ordinance. He submits that vide impugned notification…

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