Law: Parks and Horticulture Authority Act, 2012

Section: 12(8)

Law: Companies Act, 2017

Section: 22(a)

(a) Interpretation of statutes--- ----Federal and Provincial statutes---Conflict between---In case of conflict between federal and provincial law on same subject, the federal law overrides the provincial law or the part of provincial law that is inconsistent with it. (b) Parks and Horticulture Authority Act (XLVII of 2012)--- ----S.12(8)---Companies Act (XIX of 2017), S.22(a)---Financial institutions and other companies---Bill boards and sign boards---Charging of fee---Petitioner companies were aggrieved of notice of demand issued by respondent Authority to recover fee for installing their bill boards, sky boards and advertisements---Validity---Notices in question delivered to petitioners by Parks and Horticulture Authority did not contain specific particulars regarding nature of product which was advertised and the date, time and place it was installed / erected---Such generic notices were vague and simply mentioned various categories of outdoor advertisements directing petitioners to pay fee---Due process requirements would be fulfilled after it had afforded opportunity to petitioners to respond to such notices by taking any and all objections available to them for assailed levy of advertisement fee---High Court set aside notices issued to petitioner companies and directed Parks and Horticulture Authority that if fresh notices were to be issued, directions given by High Court in Writ Petition No.208309 of 2018 titled Meezan Bank Limited and others v. The Province of Punjab should be followed---Constitutional petition was allowed accordingly. The Bank of Khyber v. Municipal Corporation Gujrat PLD 2021 Lah. 108 distinguished. Meezan Bank Limited and others v. The Province of Punjab and others (Writ Petition No.208309 of 2018) fol. Soneri Bank Limited v. Province of Punjab and others PLJ 2020 Lah. 239; Government of Pakistan and others v. Messrs Hashwani Hotel Limited PLD 1990 SC 68; Ameer Nawaz Khan Niazi and another v. Member Board of Revenue Punjab, Lahore and others 2015 CLC 439 and Commissioner Inland Revenue v. MCB Bank Limited 2021 SCMR 1325 rel. JUDGMENT SHAMS MEHMOOD MIRZA, J.----This order shall decide the present writ petition as well as connected…

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