In a first, Constitutional Bench invokes power given by 26th Amendment – Pakistan

LHC, seek all intra -court appeals on super tax from LHC, IHC
Justice Mazhar observes that 2023 more rulers are ‘expelled’, the more problems appear.
The Defense Ministry’s lawyer claimed that a civilian case could be tried by the military court

ISLAMABAD: For the first time, the Constitutional Bench (CB) of the Supreme Court on Wednesday requested its authority under the 26th Amendment, and transferred all the intra -court appeals (ICA) to the Supreme Court of Lahore and Islamabad.

Headed by Justice Aminuddin Khan, Five Judges CB requested Article 186A, which was filed through the 26th Amendment to the Constitution, which gives any case to any High Court from any High Court or if it supports it in the interest of justice.

The CB faced the challenges of various taxpayers who attacked the Constitutional virus of the Income Tax Ordinance, 2001 of the 2001 Section 4C.

Representing various companies, Makhdoom Ali Khan said that the Apex Court enjoyed the option of transferring any pending cases under the amendment.

When Justice Muhammad Ali Mazhar expressed surprise that any written request would be required to transfer the cases, the senior lawyer explained that the SC could also consider the request for transfer of the case on oral request. He said the court could also transfer the cases using its hundredth powers.

Following the advice to summon the cases, some lawyers pointed out that cases and appeals are still pending in the Lahore High Court and the Islamabad High Court.

When seeking the cases, the CB ordered the registrars of the High Court to complete the case record in the High Court, along with a complete list of pending cases. About 200 cases are pending in the high courts.

The CB also issued notices to the parties involved in various appeals so that no one could raise any objection to it, which was not heard in the decision.

The CB decided on March 10 that the hearing would be made daily. The court asked Advocate Ejaz Owan to start its arguments on Thursday.

In 2015, the super tax introduced by the then Muslim League-N government was implemented on companies that earn more than Rs 500 million after the launch of operation against wealthy individuals, individuals, and militants in Northern Waziristan. The government imposed a tax rate on the income of banking companies 4 % and 3PC on other sectors, which aims to temporarily financing the restoration of homeless people.

Military trial

Listening to a set of 38 ICAs on October 23, 2023, to revoke the trial of civilians by military courts involved in the May 9, 2023, on October 23, 2023, a bench of seven judges expressed surprise that the 1975 FB Ali case was presented for this time.

The mystery was further complicated when Justice Muhammad Ali Mazhar pointed to Defense Ministry’s lawyer, Khwaja Haris Ahmed, observed that the more the lawyer separated the decision, the more cases arose.

That is why Justice Yahya Afridi proposed to review the case of FB Ali through a large bench in his verdict on October 23, 2023, Justice Mazhar also observed, reminding him that during the first round of legalization, a nine -judge bench was formed when the selection was not made.

The court raised the ICA transferred by the Federal and Provincial Governments as well as the Shaubada Forum transferred by Balochistan against the October 23 decision.

Justice Jamal Khan Mandokhel also wondered if a forum could be set up under a military law, which does not fall under the umbrella of Article 175 (3) – “a clause that demands the judiciary to separate the executive – yet, the trial of the citizens.

Khawaja Harsh said that it is not necessary to consider whether Article 6 (3) of the Constitution of 1962 – Article 8 (3) of the Constitution of 1973 – was attracted to the situation, but if this law violates any of the basic rights, this supply will not protect it from the challenge.

The adviser explained that the FB Ali case did not consider the defense of the Pakistan Ordinance in 1967, under which Section 2 (1) (D) (I) (II) has become part of the Pakistan Army Act 1952, and that is why civilians can be prosecuted by the military court.

Dawn, appeared on March 13, 2025

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