NATIONAL BANK OF PAKISTAN through Authorized Attorney vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S — 2025 PTD 1410 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2025 PTD 1410 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2025
Reporter: PTD
Parties: NATIONAL BANK OF PAKISTAN through Authorized Attorney vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S
Subject matter: Constitutional
Provisions referred to: S. 99-D---N

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

NATIONAL BANK OF PAKISTAN through Authorized Attorney VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S. 99-D---Notification SRO 1588(I) of 2023, dated 21-11-2023---Constitution of Pakistan, Art. 199---Constitutional petition---Windfall tax, vires of---Scope---Petitioner / taxpayer assailed levy of tax on windfall gains---Validity---Tax under Art. 77 of the Constitution is levied under the authority of Parliament---Executive authority of Federation as stipulated under Art. 97 of the Constitution, extends to matters with respect to which the Parliament has the power to make laws; including exercise of rights, authority and jurisdiction---Delegation is contemplated to achieve the object of statute and test to determine validity thereof is to see whether it amounts to abdication of the function of the Legislature---Essential functions of legislature i.e. promulgation, modification, repeal etc. are envisaged to be exercised by the Legislature only---No exercise of such power by Federal Government is manifested from SRO 1588(I) of 2023, dated 21-11-2023---Petitioner / taxpayer under the doctrine of impermissible excessive legislative authority remained unable to be fall within the confines of SRO 1588(I) of 2023, dated 21-11-2023---Petitioner / taxpayer failed to substantiate imposition of windfall tax---Constitutional petition was dismissed, in circumstances.

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