JUDGMENT

JUDGMENTMUHAMMAD SAIR ALI, J.---Pearl Continental Hotel located at Peshawar is appellant No.1. The hotel is a project of and is operated by Pakistan Services Limited i.e. Appellant No.2._ On the levy of hotel tax and demand of tax from the appellants by the respondents under the N.-W.F.P. Finance Ordinance (XXIII of 2002), the litigation ensued between the parties.2. Appellant No. 1 received notice dated 5-8-2002 from respondent No. 2 to produce record and information. Reply and correspondence was addressed by the appellants. However, for the year 2002-2003 an ex parte assessment Order dated 5-3-2003 was made against the appellants raising demand of about Rs. 15,449 million. Appellant's appeal there against was dismissed by the DG Excise and Taxation N.-W.F.P. Peshawar by order dated 2-6-2003.3. The appellants challenged the said orders through W.P. 650 of 2003 on 3-6-2003. During the pendency of the Constitutional petition, the N.-W.F.P. Hotel Tax Rules, 2003 were framed on 12-9-2003....