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JUSTICE QAZI FAEZ ISA vs The PRESIDENT OF PAKISTAN arts — 2021 PLD 1 SUPREME-COURT

Case information

Citation
2021 PLD 1 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2021
Reporter
PLD
Parties
JUSTICE QAZI FAEZ ISA vs The PRESIDENT OF PAKISTAN arts
Subject matter
Tax & Customs
Provisions referred to
S. 216; Income Tax Ordinance (XLIX of 2001); Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

JUSTICE QAZI FAEZ ISA VS The PRESIDENT OF PAKISTAN arts. 184(3) & 209(5)(b)---Income Tax Ordinance (XLIX of 2001), Ss. 198, 199 & 216(3)(p)---Presidential reference against a judge of the Supreme Court pending before the Supreme Judicial Council in relation to properties bought by his spouse and children in a foreign country that were not declared in the judge's tax returns---Constitutional petition filed by different Bar Councils, Bar associations and lawyers before the Supreme Court calling into question the constitutionality and legality of the reference against the judge---Law Minister directed the Chairman, assets Recovery Unit (aRU), to seek verification of the ownership of the foreign properties from the income tax returns of the judge or his wife---accordingly Chairman aRU sought confidential information of the judge and his wife from the Federal Board of Revenue (FBR) of particulars of the income tax returns filed and maintained under Income Tax Ordinance, 2001 ("the 2001 Ordinance")---Said information was disclosed by the Chairman FBR to Chairman aRU; and finally, the said confidential information was further passed on by Chairman aRU to the Law Minister and was then made the basis for the Presidential reference---Question as to whether disclosure of such confidential information was lawful, and whether the exception under S.216(3)(p) of the Income Tax Ordinance, 2001 applied to the judge and his wife---Reasons for quashing the Presidential reference recorded.

Other judgments reported in 2021 PLD

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