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The COMMISSIONER INLAND REVENUE vs MEKOTEX (PVT — 2024 PLD 1168 SUPREME-COURT

Case information

Citation
2024 PLD 1168 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2024
Reporter
PLD
Parties
The COMMISSIONER INLAND REVENUE vs MEKOTEX (PVT
Subject matter
Constitutional

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

The COMMISSIONER INLAND REVENUE VS MEKOTEX (PVT.) LIMITED Economic matters and policies---In complex economic matters, the best solutions are often not easily discernible; the wisdom of any choice may be debated or criticized, but mere errors of policy judgment are not subject to judicial review---Only clear and definite violations of fundamental rights or other constitutional provisions warrant judicial intervention---Legislative and executive branches of the State are entitled to make pragmatic adjustments which may be called for by particular circumstances---Courts cannot strike down an economic policy decision taken by them merely because they feel that another policy decision would have been fairer, wiser, or more scientific or logical---It is for the legislature, not the courts, to balance the advantages and disadvantages of various economic concerns---Therefore, while examining the constitutionality of fiscal laws on the touchstone of fundamental rights, particularly the fundamental right to equality before the law, courts should exercise greater restraint and extend more deference to legislative judgment than they do with laws concerning civil and political rights---Legislature must be afforded some "play in its joints" because it is tasked with addressing complex economic problems that do not admit solutions through doctrinaire or rigid formulas.

Other judgments reported in 2024 PLD

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