Law: Government of India Act, 1935

Section: 43,131(2)

A. Constitution of Pakistan, 1962-Article 131(2) -Defence Surcharge - Whether Legislature competent to make laws providing for levy of central additional duty and taxes as Defence Surcharge to raise revenue for meeting expenditure on Defence - Held yes. B. Finance (Supplementary) Act, 1965 (as amended by Finance Act, 1966) - Defence Surcharge--Levy of Defence Surcharge on goods liable to sales tax by enactment of 1965-Enactment of 1965 a temporary Act-Enactment made perpetual by Finance Act, 1966 simply by amending title of the Finance (Supplementary) Act, 1965 before it expired or was repealed--Whether beyond the competence of the Tribunal to question the power of the Legislature to enact any particular statutory provision-Held yes. No doubt the 1965 Act was a temporary Act. It was expressed to continue in force till the 30th June, 1966 and it would have expired at the end of the said period had the legislature remained silent and not extended its life through any subsequent piece of legislature either in the form of amendment or fresh enactment. Therefore, what one has to see is whether the legislature is competent to convert a temporary statute into permanent and in the manner it has done in the instant case. This immediately takes us to next contention of the learned counsel to the effect that in the absence of any omni-bus clause in the III Schedule to 1962 Constitution as it was reliable in the Government of India Act, 1935 or if found in the Constitution of India, 1949 the legislation in question is constitutional. It is further to be observed that notwithstanding the absence of any such clause from the Ill Schedule on the Constitution the Legislature in our opinion, was fully competent to legislate upon the matter of Defence Surcharge. Sub Article (2) of Article 131 in clear terms provides that Central legislature has power to make laws with respect to any matter not enumerated in the III Schedule where the National Interest of Pakistan in relation to security of Pakistan including the economical and financial stability of Pakistan. In the presence of this specific provision in the Constitution there remains no manner of doubt to hold that the…

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