| Citation(s) |
|---|
| 2026 SLD 3169 |
W.P No.33757 of 2026
Presented By: (SHAHID KARIM) JUDGE
Date of Hearing. 16-06-2026 PETITIONERS BY: M/s Shahryar Kasuri, Waseem Ahmed Malik, Mian Mahmood Rashid, Ms. Ruhi Saleha, Khalil ur Rehman, Muhammad Shahid Usman, Iftikhar Ahmad Almas, Ali Umrao, Irfan Dawood, Abbas Ali Awan, Rana Muhammad Afzal Razzaq Khan, Faisal Anwar Minhas, Muhammad Asif, Asif Amin Goraya, Behwal Asad Rasul, Muhammad Asim Mumtaz, Mustafa Kamal, Kashif Habib Sheikh, Tassawar Sohail and Malik Muhammad Zarif, Advocates. RESPONDENTS BY: Mr. Saqib Mubarak Bhatti, Advocate for PESSI. Mr. Zafar Zulqarnain Sahi, Advocate for FBR. Mr. Muhammad Tahir Yaqoob Khan, D.A.G with Zulfiqar Ahmad, Secretary WWF and Faisal Tariq, Director (Legal) WWF. Mr. Hassan Ijaz Cheema, A.A.G. with Ms Naseem Mushtaq, Law Officer, Finance Department.
M/s Hyundai Nishat Motor (Pvt.) Ltd.
VERSUS
Province of Punjab & others
Law: Constitution of Pakistan 1973
Section: 153, 154, 13, 18
Law: Punjab Workers Welfare Fund Act, 2019
Section:
Law: Constitution (Eighteenth Amendment) Act, 2010
Section:
Summary
The petitioners, being trans-provincial companies operating in more than one province and Islamabad, challenged notices requiring payment of contributions to the Punjab Workers' Welfare Fund (PWWF) and Workers' Profit Participation Fund (WPPF) under the Punjab Workers' Welfare Fund Act, 2019 and the Companies Profits (Workers' Participation) Act, 1968 (as amended in Punjab).
The High Court held that the issue of collecting PWWF and WPPF contributions from trans-provincial entities is an inter-provincial matter pending before the Council of Common Interests (CCI). Since the CCI had already decided that, until a mutually agreed mechanism is developed, such entities would continue contributing under the Federal mechanism, the Punjab authorities had no lawful authority to issue recovery notices.
Accordingly, the Court allowed the petitions, declared the notices ultra vires, and struck them down, while preserving the petitioners' right to challenge any future adverse decision of the CCI or other competent authority.