Fuel Price Adjustment - Islamabad High Court

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W.P No.2972/2011 Page 30 of 67• Determinations and notifications are illegaldue to the reason that NEPRA before passingthe notification was required to follow theguidelines/directions issued in judgmentsrendered by the honorable High Court in caseof ICC Textiles Limited Vs. WAPDA etc,reported as 2009 CLC 1343 and by the courtof apex in Watan Party’s case reported as PLD2011 SC 997. He maintained that NEPRA alsoignored the Hagler & Bailley Audit Report, andinstead of taking remedial measures at its ownend, it threw the entire burden on consumersby levying exaggerated, unjustified and illegalcost.• Lastly, even otherwise, notifications for themonths of June and July, 2011 being issuedby the Federal Government are without lawfulauthority, as by then the power to issuenotification was lied with NEPRA and not withthe Federal Government.• In support of his arguments he has referred to2012 SCMR 06; 2001 CLC 848; AIR 1967 MP268; AIR 1961 SC 552; PLD 1993 SC 176;2004 PTD 2267; PLD 2005 SC 193; PLD 1957SC 09; PLD 2005 SC 873; PLD 2011 LAH 120;2009 SCMR 187; PLD 2011 SC 44; 2011 PLC(C.S) 7; 1991 CLC 13; 2002 SCMR 312; I998SCMR 2268; 2007 SCMR 1835; PLD 1966 SC628; 1997 SCMR 503; 1988 SCMR 715; 1993SCMR 1905; PLD 2011 SC 997; 2009 CLC1343.
W.P No.2972/2011 Page 31 of 678. Muhammad Siddique Mughal, AdvocateSupreme Court, while appearing in 13 writpetitions, by referring a plethora of case law fromnumerous jurisdictions raised the following points:• The principle against the retrospectiveoperation of the statutes is applicable withmore force in the case of fiscal statutes. Fiscallegislation imposing liability is generallysubject to normal presumption that it is notretrospective, reliance has been place uponAIR 1954 SC 158.• If monetary benefits accrued on account of theretrospective operation has to be denied to thebeneficiaries, by the same token, monetarybenefits also enjoyed by the person adverselyaffected by such retrospective operation shouldnot be taken away.• It is well settled principle of law that thedoctrine of promissory estoppel applies to theState. It is also not in dispute that alladministrative orders ordinarily are to beconsidered prospective in nature. The effect ofwithdrawal of the relief with retrospectiveoperation will be to impose on the assessee ahuge accumulated financial burden for notfault of the assessee and this is bound tocreate serious financial problems for theassessee. The respondent could not haverevised its price from a back date andrecovered it from innumerable customers towhom its finished products were supplied at afixed price. The Government is competent toresile from a promise even if no one is put in
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Fuel Price Adjustment - Islamabad High Court

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