| Citation(s) |
|---|
| 2026 SLG 864 = 2026 SLD 864 = 2026 PLD 29 |
Federal Constitution Court of Pakistan
Civil Petition No.315 of 2024
Presented By: Justice (AAMER FAROOQ) Justice (ROZI KHAN BARRECH)
For Petitioner: Mr. Khurram M. Hashmi, ASC Mr. Noman A. Farooqi, ASC For
Respondents: N.R. Assisted by: Barrister Zarrar Haider Bhatti, Judicial Law Clerk Date of Hearing: 11.12.2025
Civil Petition No.315 of 2024
Presented By: Justice (AAMER FAROOQ) Justice (ROZI KHAN BARRECH)
For Petitioner: Mr. Khurram M. Hashmi, ASC Mr. Noman A. Farooqi, ASC For
Respondents: N.R. Assisted by: Barrister Zarrar Haider Bhatti, Judicial Law Clerk Date of Hearing: 11.12.2025
Attock Cement Pakistan Ltd …Petitioner
VERSUS
Province of Baluchistan & another …Respondents
Law: Constitution of Pakistan
Section: 141, 142(a), 142(c), 143, 175F(3)
Law: Excise Duty On Minerals (Labour Welfare) Act, 1967
Section: 44
Case Summary
A cement company challenged the Balochistan Finance Act, 2020, which amended Section 3 of the Excise Duty on Minerals (Labour Welfare) Act, 1967 and increased excise duty on minerals.
The petitioner argued:
- Excise duty is a federal subject (Entry 44, Federal Legislative List)
- Therefore, the Provincial Assembly lacked legislative competence
The Court examined: