HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. vs COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI arts

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

HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. VS COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI arts. 153 & 154 (7) & Fourth Sched., Federal Legislative List , Part II---Council of Common Interests---Functions and authority---Council of Common Interests (CCI) was established under art.153 of the Constitutions to resolve disputes between the Federation and the Provinces or among the Provinces themselves, thereby promoting inter-provincial harmony---The CCI is composed of the Prime Minister as the Chairman, the Chief Ministers of all Provinces, and three members from the Federal Government who are nominated by the Prime Minister as needed---The CCI occupies a crucial role within the constitutional framework, with responsibilities that extend beyond mere discussions; it is tasked with formulating and regulating policies concerning matters specified in Part II of the Federal Legislative List ("the FLL") of the Constitution and exercising supervision and control over related institutions---The constitutional provisions governing the CCI's functions are mandatory, meaning that no other individual, body, or authority can assume these responsibilities---Furthermore, the CCI does not hold unrestricted power, as it is accountable to the Parliament---In case of disagreement with the CCI's decisions, either the Federal Provincial Government may refer the issue to the Parliament, which can issue binding directions to the CCI---Therefore, the CCI serves as an essential constitutional institution that effectively addresses differences, problems, and irritants between the provinces and the Federation, as well as among the Provinces themselves---Ignoring the decisions made by the CCI effectively renders it dysfunctional, leading to a clear violation of the constitutional mandates and commands---Bypassing such an important constitutional body would mean making the provisions of the Constitution ineffective and redundant, which cannot be permitted.

HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. vs COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI arts — 2026 PTD 509 BOARD-OF-REVENUE-SINDH-APPELLATE-TRIBUNAL

Case information

Judgment text as reported

Other judgments reported in 2026 PTD