ISLAMABAD: The Supreme Court’s Constitutional Bench (CB) on Wednesday ordered maintaining a status quo by effectively restoring parliament’s amendment to Entry No. 151 of the Sixth Schedule to the Sales Tax Act, introduced through the Finance Act, 2024.
Headed by Justice Aminuddin Khan, the CB had taken up an appeal against the Oct 31, 2024 Peshawar High Court judgement on the appeal moved by the Pakistan Ghee Mills Association and Pakistan Steel Mills Association represented by counsel Hafiz Ahsaan Ahmad Khokhar.
The CB issued notices to the respondents and ordered the consolidation of all connected petitions while granting the status quo, thereby restoring and maintaining the amendment made by parliament.
The counsel asserted that parliament has complete constitutional competence to legislate and amend the ST Act and that Entry No. 151, inserted through the Finance Act, 2024, was a legitimate exercise of legislative authority.
The counsel criticised the PHC decision which had struck down the provision and had also substituted the statutory term ‘pay order’ with ‘post-dated cheque.’ He contended that the court decision amounted to judicial legislation, observing that PHC cannot substitute the express words of a statute, nor can it assume the legislative function that exclusively belongs to parliament.
Published in Dawn, May 15th, 2025
