Law: Constitution of Pakistan, 1973

Section: 199

Law: Constitution of Pakistan, 1973

Section: 199

(a) Constitution of Pakistan-------Art. 199---Constitutional petition---Maintainability---Agreement in between two countries---Constitutional jurisdiction could not be invoked to challenge such agreement, unless same was made under the law of the land. Messrs Sh. Abdur Rahim, Allah Ditto v. Federation of Pakistan and others PLD 1988 SC 670; Messrs Usmania Glass Sheet Factory v. Sales Tax Officer, Chittagong PLD 1971 SC 205; Muzaffar Khan and Others v. Evacuee Trust Property through Deputy Administrator 2002 CLC 1819; Commissioner of Income Tax, Karachi v. Messrs Grindlays Bank PLC, Karachi 2010 PTD 2012; Messrs American Express Bank Limited, Karachi v. Commissioner of Income Tax, Coys-I, Karachi 2009 PTD 1791; Commissioner of Income Tax v. Ghazi Brotha Construction 2004 PTD 1994; 1993 SCMR 39; Ms. Shehla Zia and others v. WAPDA PLD 1994 SC 693; Seciete Generale De Surveillance S.A. v. Pakistan through Secretary, Ministry of Finance, Revenue Division Islamabad 2002 SCMR 1694; Nishat Mills Limited v. Federation of Pakistan through Secretary, Finance Division, Federal Secretariat and 2 others 2005 PTD 495; Sandalbar Enterprises Pvt. Ltd. v. Central Board of Revenue and others PLD 1997 SC 334; Collector of Customs, Lahore and others v. Universal Gateway Trading Corporation and another 2005 SCMR 37; Income Tax Officer and another v. Messrs Chappal Builders 1993 SCMR 1108; Collector of Sales Tax v. Muhammad Tahir and others 2004 PTD 2217; Commissioner of Income-Tax, Coys-II and another v. Hamdard Dawakhana (Waqf), Karachi PLD 1992 SC 847; Collector of Customs and another v. Maple Leaf Cement Factory Limited and others 2012 PTD 541 and Messrs M.Y. Electronics Industries Pvt. Ltd. through Manager and others v. Government of Pakistan through Secretary Finance, Islamabad and others 1998 SCMR 1404=1998 PTD 2728 ref. (b) Interpretation of statutes--- ----Conflict between treaty and settlement between two countries---Effect---Law of the land would prevail. (c) Interpretation of statutes--- ----Legislation by issuing notification---Status---Act would prevail over such legislation. Shafqat Mahmood Chohan, Munam Sultan, Barrister Babar Ali Khan and Ch. Arshad Mahmood for…

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