Law:

Section:

This judgment shall dispose of Writ Petition Nos.3942, 3924, 3946 and 3650 of 2000 as common questions of facts and law are involved therein.   These Constitutional petitions were filed by respective petitioners on service in each case of notice, dated 10-12-1999 directing the respective petitioners to deposit Rs.30,000 as arrears of rent from 1-7-1997 to 30-6--2000, within 7 days with Executive Engineer, Highway Division Lahore, on the basis of Notification No. SOHIII(C&W) 2 -12/97-98, dated 10-9-1997 levying rent of Rs.10,000 per annum on approach roads of industrial units on Highways. In default thereof action under relevant clauses of Punjab Highway Amended Act, 1976 was threatened including physical removal from the site.   Learned counsel for the petitioners contends that the said notices and the Notification No. SOH-III(C&W) 2-12/97-98, dated 10-9-1997 are ultra vires the law and the Constitution of Islamic Republic of Pakistan, 1973 on the following counts:--   Notification has been issued in the name of learned Governor of Punjab by Secretary C&W without stating the authority of law under which the same was issued;   The memo titled as notification is in fact an executive order as is evident from the last but one line of the said alleged notification and the Governor of Punjab or the Secretary C&W had no authority whatsoever to issue executive orders imposing any levies/taxes/rents/impositions;   The alleged notification/executive order is coram non judice as Article 127 read with Article 77 of the Constitution of the Islamic Republic of Pakistan, 1973 provides that no tax shall be levied except by or under the authority of Act of Parliament or the Provincial Assembly and as no authority under any Act of Parliament or Provincial Assembly has been conferred either on the Governor of Punjab or Secretary C&W to levy rent for the facility of approach roads built on the land belonging to Highway Department;   The levy termed as rent is in fact a tax or imposition, as rent cannot be an imposition of the said nature; and   No such levy/rent/tax/imposition existed or was claimed by the Highway Department…