‘Unconstitutional’ windfall tax—II
Discriminatory without intelligible differentia [Points 7 & 8] The Supreme Court of Pakistan in Federation of Pakistan through Chairman FBR and others v Hazrat Hussain and others (2018 SCMR 939)…
Justice denied to justice buried
The Supreme Court of Pakistan during the last many days has dismissed a large number of leaves to appeal, mainly filed by the Federal Board of Revenue (FBR). It has…
FBR: Messing up a messy law
Actus legis nemini facit injurium (A party should not suffer on account of an act or omission by the Court or State functionaries) State V. Asif Adil and others 1997…
Decoding military trials
Military tribunals have long been utilised to decide cases involving civilians in many nations, particularly during periods such as the First and Second World Wars, as well as across ancient,…
A case for unions
Enshrined in Article 17(1) of the constitution of Pakistan is the fundamental right for every citizen to form associations or unions, tempered only by lawful restrictions safeguarding national sovereignty, integrity,…
Climate justice
The least developed, poorest, and most marginalized – countries and communities – are disproportionately vulnerable to climate-related impacts despite being negligible contributors. The inequitable nature of climate change and its…
Budgets 2024: thinking afresh
“Simplify taxes, reduce the cost of excessive documentation, open the economy for higher growth and employment, taxes too will increase”—Pakistan Institute of Development Economics (PIDE) Policy Viewpoint [16:2020] Doing Taxes…
Section 7E: Constitutional validity
Taxing immoveable property and taxing income arising from immoveable property are two different concepts. The former is the burden on immovable property whereas the latter is the burden on the…
A new constitutional window
The Supreme Court in its lifetime disqualification judgment has not only decided the constitutional questions relating to Article 62(1)(f) of the constitution regarding the disqualification period but also admitted the…
How does a sexual violence trial work?
The Ministry of Law and Justice has recently notified the Anti-Rape (Trial Procedure) Rules 2022 under the Anti-Rape (Investigation and Trial) Act 2021. A trial starts once the police submit…
