ISLAMABAD: The Supreme Court has declared Prime Minister Nawaz Sharif’s notification for increasing tax on cellular phones and textile products null and void.
A three-member bench, headed by Justice Saqib Nisar and comprising of Justice Iqbal Hameedur Rahman and Justice Maqbool Baqar, issued ruling after hearing of a petition filed by some importers of cellular phones and textile goods, including SSS Enterprises Karachi, Mustafa Impex Karachi, Broadways Karachi, Fact International Karachi, Bulash Enterprises Karachi, MA Enterprises Karachi and others, against PM Nawaz Sharif’s notification.
The court has stated in verdict that federal ministers and premier have right to levy tax on products with mutual consent and decision, but the prime minister cannot take decision about imposing tax by exercising sole powers.
The court also stated that the minister cannot exercise government’s rights by himself. The court also ordered, the ministers should be given appropriate time for discussion on tax imposition matters.
The Supreme Court has also declared Prime Minister Nawaz Sharif’s authority to bypass cabinet under clause 2 of section 16 of the constitution of Pakistan null and void.
In a 79-page ruling, the bench also set aside the Islamabad High Court’s judgment delivered some three years ago that declared notifications regarding modification of sales tax legal.
It also decreed that the power to approve an ordinance can only be exercised after prior consideration by the cabinet and any ordinance issued without prior approval of the cabinet is not valid.
The judgment says no bill can be moved in parliament on behalf of the federal government without having been approved in advance by the cabinet.
“The cabinet has to be given a reasonable opportunity to consider, deliberate on and take decisions in relation to all proposed legislation, including the Finance Bill or (an) ordinance or (an) act. Actions by the prime minister on his own, in this regard, are not valid and are declared ultra vires.”
The judgment says any act, or statutory instrument (e.g. the Telecommunication (Re-Organisation) Act, 1996) purporting to describe any entity or organisation other than the cabinet as the federal government is ultra vires and a nullity.
The judgment also states that it is not the PM by himself who is responsible to parliament, but it is the body known as the cabinet, which is collectively responsible.
