MATRACON PAKISTAN (PRIVATE) LIMITED, ISLAMABAD vs APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES, KHYBER PAKHTUN

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MATRACON PAKISTAN (PRIVATE) LIMITED, ISLAMABAD VS APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES, KHYBER PAKHTUNKHWA S.2 & Sched. 2, Serial No. 14---Constitution of Pakistan, Art. 175E(5) & Fourth Schedule, Entry No. 49---Terms "any case" and "any Court"---Federal Constitutional Court---Jurisdiction---Petitioner / taxpayer company was aggrieved of judgment passed by High Court determining vires of serial No. 14 of Schedule 2 of Khyber Pakhtunkhwa Sales Tax on Services Act, 2022---Validity---Some Constitutional provisions are 'character-conferring' and also 'competence-enumerating' and provision of Article 175E(5) of the Constitution is of such kind---As such the provision of Article 175E(5) of the Constitution is not merely a procedural clause conferring a power to transfer cases before Federal Constitutional Court, rather it encapsulates the very character and raison d'etre of Federal Constitutional Court, namely to adjudicate cases involving substantial question of law as to interpretation of the Constitution---By removing jurisdictional or subject matter limits, Article 175E(5) of the Constitution enables Federal Constitutional Court to intervene wherever substantial Constitution meaning is at stake---Provision of Article 175E(5) of the Constitution authorizes Federal Constitutional Court to call for record of 'any court' and invocation of such provision, by itself, confers jurisdiction upon Federal Constitutional Court to adjudicate a matter in which it might otherwise lack express jurisdiction---Federal Constitutional Court is the ultimate forum for determining vires of Legislation and possesses the authority to entertain cases even in the absence of express jurisdiction, provided substantial question of Constitutional interpretation is involved---Such questions squarely arise in the form of a challenge to vires of law in question---Federal Constitutional Court declined to interfere in the judgment passed by High Court---Petition for leave to appeal was dismissed and leave to appeal was refused.

MATRACON PAKISTAN (PRIVATE) LIMITED, ISLAMABAD vs APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES, KHYBER PAKHTUNKHWA S — 2026 PLD 127 FEDERAL-CONSTITUTIONAL-COURT

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