Law: General Clauses Act, 1897

Section: 24A

Law: Sales Tax Act, 1990

Section: 2(2A), 11, 25(5), 33, 37A, 72B

JUDGMENT/ORDER/FINDINGS/RECOMMENDATIONS     This judgment from the Islamabad High Court (2026 P T D 475), authored by Babar Sattar, J., establishes a landmark precedent regarding the protection of a citizen's fundamental right to travel against arbitrary executive actions, particularly in the context of alleged tax defaults. The Case: Abdul Qadir vs. Federation of Pakistan The petitioner, Abdul Qadir, challenged the placement of his name on three "stop-lists": the Exit Control List (ECL), the Passport Control List (PCL), and the Provisional National Identification List (PNIL). The Federal Board of Revenue (FBR) had recommended these actions alleging he was a Director of a company involved in "tax fraud" (fake invoices). Key Legal Principles Established 1. The Requirement of a "Speaking Order" The Court ruled that the executive cannot place a citizen on the PCL or ECL in a "mechanical fashion." Under the General Clauses Act (Section 24-A) and the Passports Rules, 2021, any order curtailing liberty must be a Speaking Order—meaning it must clearly state the specific reasons and grounds. Due Process: Under Article 10A, a citizen has a right to a fair trial and due process. This means they must usually be heard before their rights are restricted. 2. "Defaulter" vs. "Accused" in Tax Matters A central finding of the Court was the definition of a "tax defaulter." The Ruling: A person cannot be labeled a "defaulter" merely because the FBR has formed an opinion or initiated an investigation. Adjudication Required: To be a defaulter under the Sales Tax Act, 1990, there must be a final finding after formal adjudicatory proceedings showing that a tax demand is outstanding and unpaid. The Result: Pending a final determination of guilt or liability, the State cannot inflict the "penalty" of restricting travel. 3. PNIL and Unfettered Discretion The Court took particular aim at the PNIL, noting it has no "statutory parentage" (it is not based on a specific law passed by Parliament) and often relies on internal agency orders. Using such lists without a written,…