Law:

Section:

(a) West Pakistan Sugarcane (Development Cess) Rules, 1964------R. 5---West Pakistan Finance Act (XXXIV of 1964), S.14-­onstitution of Pakistan (1973), Art. 199---Constitutional petition---Default in payment of sugarcane cess by the petitioners (Sugar Mills)­--Provincial Government allowed the petitioners to clear their default in payment of Sugarcane Cess through monthly instalments---All the petitioners had faithfully performed their instalments agreement but alleged that after a bulk of the over due Cess had been cleared by the petitioners each of them had received a notice from the Cane Commissioner demanding payment of penalty for committing default--­Validity---Installment agreement between the parties did not contain any term that waived the charge of penalty claimed---Claim of petitioners for waiver of penalty amount was therefore, at best, based upon the omission by the Authorities to claim penalty at any stage prior to or at the time or concluding the instalment agreement---Right to charge penalty was not derived from the consent of the parties but emanated from S.14, West Pakistan Finance Act, 1964 that created the charge of penalty and R.5(1), West Pakistan Sugarcane (Development Cess) Rules, 1964 hereby the time, manner and procedure for collection of penalty wa­s spelled out---Liability to pay penalty, therefore, would survive both the absence of the instalment agreement as well as its failure to state the petitioner's non-liability thereto---Silence on the point in the installment agreement operated to preserve the petitioner's obligation to pay such large rather than to extinguish the same. (b) West Pakistan Sugarcane (Development Cess) Rules, 1964--- ----R. 5(1)---West Pakistan Finance Act (XXXIV of 1964), S.14--­Constitution of Pakistan (1973), Art. 199---Constitutional petition Default in payment of Sugarcane Cess by Sugar Mills---Clearance of dues by instalments by the Mills under an agreement with the Provincial Government---Penalty for default---Quantum---Imposition of maximum penalty---Once the liability of the Sugar Mills to pay for their past default to clear Sugarcane Cess dues was determined to exist, the question that remained was as…

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