ISLAMABAD: Numerous petitions raising identical concerns about alleged malpractices by the Excise & Taxation Department were the main reason for a three year-long delay in announcing a verdict, the Islamabad High Court told the Supreme Court on Thursday.

In a formal communication to the country’s top court, the IHC explained that broader, interconnected issues involving the plight of innocent second-hand car buyers required a prolonged judicial examination that went beyond the single petition, filed by a schoolteacher.

Marya Fiaz had challenged the Excise and Taxation Department’s seizure of her Toyota Corolla Model 1990 over an allegedly tampered chassis number, after her husband went to register the second-hand vehicle.

In its note to the Supreme Court, the IHC said the lack of an “equitable solution” for many innocent buyers necessitated a wider look at the problem.

In Ms Fiaz’s case, Justice Sardar Ejaz Ishaq Khan of the IHC first reserved the judgement on May 12, 2022.

According to the IHC’s official website, he ordered a re-hearing and reserved the judgement again on Dec 2, 2022.

The IHC delivered a judgement in her case in July this year, nearly three years after the verdict was first reserved.

The communication, sent by the IHC Deputy Registrar (Judicial) to the Supreme Court’s Registrar, details the status of a dispute between schoolteacher Marya Fiaz and the Director of the Excise & Taxation Department.

The court’s decision followed a critical testimony from Police Chemical Examiner Khalid Iqbal, who said that forensic tests using hydrochloric acid, copper sulfate and water revealed cut-and-weld marks on the chassis.

However, Mr Iqbal also told the court that forensic science could not determine when the tampering occurred.

“Aging analysis cannot be carried out,” he stated in his testimony. “It could not be ruled out that the tampering was done by previous owners.”

The court highlighted the excise department’s failure to train its officers for their quasi-judicial roles and pointed to potential conflicts of interest, including instances of department officials allegedly using confiscated vehicles.

Throughout hearings in these parallel cases, the court repeatedly questioned the department about developing Standard Operating Procedures (SOPs) for handling such matters.

According to the court’s note, the department consistently replied that the issue was “under consideration”.

Despite the delay, the IHC highlighted a significant positive development spurred by the extensive review.

The court’s “prodding,” it said, led to amended regulations that now require a forensic analysis report for every vehicle registration application.

This change is seen as substantially reducing (if not eliminating) the risk for innocent purchasers of second-hand cars — a situation exemplified by Marya Fiaz’s own experience.

Published in Dawn, August 8th, 2025