Law:

Section:

(a) West Punjab Cotton (Control) Act (IV of 1949), S. 30­--Cotton fee-Government empowered to revise rate of fee every year-Government, however, not entitled to revise such rate with retrospective effect in respect of past and closed transactions. Sk. Muhammad Ismail & Company Ltd.'s case P L D 1966 S C 388 ; Nagina Silk Mill, Lyallpur v. The Income-tax Officer, Lallpur and another P L D 1963 S C 322 ; Sh. Rahmatullah v. The Deputy Settlement Commissioner, Karachi and others P L D 1963 S C 633 and Sheikh Fazal Ahmad v. Raja Ziaullah Khan and another P L D 1964 S C 494 ref. (b) West Punjab Cotton (Control) Act (IV of 1949), S. 30(p) read with S. 11-Company other than appellant company occupiers of factory during a particular year-Appellants recorded as occupiers and change not intimated to Government-Appellant, held, could not by their own wilful default claim to be exonerated from levy of fee for such period. Nasim Hasan Shah, Senior Advocate Supreme Court (Maqbul Ahmad Sheikh, Advocate Supreme Court with him) instructed by Maqbul Ahmad Rana, Attorney for Appellants. Said Akbar Raja, Advocate-General West Pakistan (Muhammad Abdullah Bajwa, Advocate Supreme Court with him) instructed by Ijaz Ali, Attorney for Respondents. Date of hearing : 19th May 1967. JUDGMENT FAZLE-AKBAR, J.-In this appeal, by special leave, the appel­lants are challenging validity of cotton fees imposed by the Provincial Government under the provisions of the West Punjab Cotton (Control) Act IV of 1949. The facts briefly are as follows. On 10th October 1952, the Governor of West Punjab, in exercise of the powers conferred upon him by section 30 of the West Punjab Cotton Control Act, 1949 (hereinafter referred to as the Act) issued notification No. 5678(.x) reducing the cotton fee of Re. 1 per maund which had been imposed on the occupiers of cotton ginning factories in certain named Districts of West Pakistan under an earlier notification dated 26th February 1951, to annas 4 per maund. On 29th December 1960, the Governor in supersession of the above notification of 1952 issued a series of four notifications levying cotton fee on the occupiers of the ginning factories in certain Districts…

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