KHALID MEHMOOD vs PAKISTAN, through Secretary, Ministry of Finance S

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KHALID MEHMOOD VS PAKISTAN, through Secretary, Ministry of Finance S. 109-a---Constitution of Pakistan, arts. 199 & 202a [as amended by Constitution (Twenty-Seventh amendment) act, 2025]---Constitutional jurisdiction of High Court---Vires of law---Scope---Petitioner assailed notices issued to him as well as vires of Section 109-a of Income Tax Ordinance, 2001 on the plea that it was contrary to Entries 47 and 31 of the Federal Legislative List mentioned in the Constitution---Validity---Substance of the petition amounted seeking a writ under article 199(1)(a)(ii) of the Constitution---If High Court were to allow the petition, Section 109-a of Income Tax Ordinance, 2001 would be declared "without lawful authority" and "of no legal effect" and, as a result, the notice issued thereunder would automatically become ineffective as an ancillary consequence---Even if the provision itself was upheld, the notice had independently been challenged on separate legal grounds that the High Court was competent to examine---Central relief sought in the petition was challenge to the vires of the law, which had constituted a relief under article 199(1)(a)(ii) of the Constitution, namely a declaration that the challenged law was ultra vires---Under the erstwhile article 202a [as it was prior to the Constitution (Twenty-Seventh amendment) act, 2025] such a relief did not fall within the jurisdiction of the Constitutional Bench---Interim relief could only be granted by a forum that was empowered to render a final decision---Constitutional Bench from the start lacked competence to hear a matter involving issuance of a writ under article 199(1)(a)(ii) of the Constitution and the interim order that High Court had passed was without jurisdiction---Federal Constitutional Court set aside the order passed by High Court and remanded the matter to High Court for its fresh adjudication on the application for interim relief, before the Constitutional Bench---appeal was allowed.

KHALID MEHMOOD vs PAKISTAN, through Secretary, Ministry of Finance S — 2026 PLD 1 FEDERAL-CONSTITUTIONAL-COURT

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