Law: Constitution of Pakistan, 1973

Section: 73(2),73(2)(a),73(2)(b),73(2)(c),73(2)(d ),73(2)(e),73(2)(f),73(2)(g)

Law: Constitution of Pakistan, 1973

Section: 73(2),73(2)(a),73(2)(b),73(2)(c),73(2)(d ),73(2)(e),73(2)(f),73(2)(g)

Law: Income Tax Ordinance, 2001

Section: 165,165(1),165A,176

JUDGEMENT MR. JUSTICE IJAZ UL AHSAN.--(1). Through this common judgment, I intend to decide the instant petition as well as a number of other petitions mentioned in Schedule-A to this judgment. All these petitions raise common questions of law. 2. Through this constitutional petition, the petitioner challenges amendments made in the Income Tax Ordinance, 2001 ("ITO") through Finance Act, 2013. By virtue of the said amendments, the respondents have incorporated an "Explanation" after the proviso of Section l65(l) of the ITO. Further, a new section 165-A has been added. The impugned explanation clarifies that Section l65(l) overrides all conflicting provisions of other laws in so far as divulgence of information under Section 165 is concerned. 3. The newly added Section 165-A inter-alia requires banking companies to provide access to FBR through specified functionaries to its their database containing details of account holders and furnish information regarding their account holders to the Federal Board of Revenue on periodical basis. 4. The learned counsel for the petitioner submits that in the banking business, the relationship of banker and customer ought to be sacrosanct in nature and the banker is obliged to treat all personal information of its customers as confidential. He maintains that it is the duty of a banker to safeguard the confidentiality of its customer's transactions, which is not only a legal duty but also stems from the contract between the bank and its customer. It is argued that the respondents have violated the above-mentioned principle of banking secrecy in an unlawful manner and that too by making amendments in the Income Tax Ordinance, 2001 through a Money Bill. The learned counsel maintain that the impugned amendments could not have been introduced the Money Bill in view of the fact that they did not meet any of the requirements as envisaged in Article 73(2) of the Constitution of Islamic Republic of Pakistan, 1973 ("Constitution"). He submits that a plain reading of sub-clause (a) to (g) of Article 73(2) of the Constitution makes it clear that these only relate to "Imposition, Abolition, Remission, Alteration or Regulation" of any Tax.…