The Industrial Relations Advisers,
Management & Labour Laws Consultants
Room 3, 1st floor, Falaknuma Building, Near The Laboratory & Haroon Radio, Abdullah Haroon Road, Karachi
Phone: 32727266 & 32729770 Fax: 32729770 (S M Iqbal) Email: firstname.lastname@example.org
1- The Commissioner Date: _________________
________ Employees Social
2- The Director
________ Employees Social
APPLICATION FOR REFUND OF EXCESS AMOUNT PAID U/S 25 OF THE P.E.S.S. ORDINANCE, 1965
IN THE LIGHT THE S.H.C. DECISION DATED 26-02-2011 IN D - 260/2008
We are hereby applying for refund/adjustment of excess amount paid by us in the light of the decision dated 26-02-2011 of the Sindh High Court in the case of Employers Federation of Pakistan & others V/s Fed. Govt., on the following facts and grounds.
1- The Federal Government adopted an easy course to amend labour laws not being parts of the Money Bill through the Finance Acts such as the Finance Acts of 2006, 2007 and 2008. The Senate has no say on the Finance Bill and in the National Assembly debates take place only on financial proposals of the Bill, and the amendments in the labour laws get automatically passed without discussion/debate on the same along-with the financial matters of the Finance Acts.
2- In the petition No. D-260 / 2008, Employers Federation of Pakistan & others V/s Fed. Govt., amendments made in five labour laws by the Finance Act, 2007 were challenged as the same did not constitute part of the Money Bill as provided by the Article 73 of the Constitution of Pakistan.
3- In the above D.B. decision the Sindh High Court has elaborately discussed the Articles 73, other relevant Articles of the Constitution and various case laws cited by the parties and mainly based on the Supreme Court decision reported at PLD 2009 SC – 879, Sindh High Court Bar Association V/s Federation of Pakistan, it has held that the amendments brought about by Sections 2,6,7,10, and 12 of the Finance Act, 2007 as ultra-vires of the provisions of the Constitution, be treated as without law full authority and of no legal effect as the same do not constitute Money Bill under the Article 73 of the Constitution of Pakistan and have no link with the Federal Consolidated Fund and payment or charge upon money from it.
4- Consequently the Finance Acts, 2006 and 2008 are also be treated as without law full authority and of no legal effect. In Finance Act, 2008 the Govt. amended section 2(8) (f) of the Ordinance and raised the wage limit from Rs. 5000/= p.m to Rs. 10,000/= p.m w.e.f 1-8-2008 and we made payment of contribution on this increase wage limit till to date. We have to reduce the contribution from Rs. Ten Thousand to Rs. Five Thousand wage limit u/s 2(8)(f) of the Ordinance illegally raised by the Finance Act, 2008. However you both are required to refund us the excess Contribution paid to you by us from 1-7-2008 till April 2011 with 50 percent increase thereon on the same principle as levied by you on your claim of arrears of contribution. The detail figures of the refund are being worked out and we submit the same to you within time limit of 6 months provided by Section 25 of the Ordinance. However you can also work out the same from your record.
In view of the above, it is prayed that the order/direction may be passed/issues to refund the excess amount paid by us as provided by Section 25 of P.E.S.S.O., 1965 as explained above or allow us to adjust the same from contributions payable by us hence forth in monthly installments.
For M/s ____________________