Law: Constitution of Pakistan, 1973

Section: 153, 154(7), 187(2)

Law: Sindh Sales Tax on Services Act, 2011

Section: 63

 Summary

The Sindh Revenue Board (SRB) filed multiple tax references challenging:

1. The vires of the Sindh Workers Welfare Fund Act, 2014; and
2. The validity of the decision of the Council of Common Interests (CCI) dated 23.12.2019, whereby the CCI decided that Employees Old-Age Benefits Institution (EOBI) and Workers Welfare Fund (WWF) would continue under the Federal Government until a mutually agreed mechanism was developed by the Provinces.

The Court observed that:

• The CCI decision remained unchallenged before the constitutionally prescribed forum, i.e., a joint sitting of Parliament under Article 154(7) of the Constitution.
• A Division Bench of the High Court had already disposed of connected constitutional petitions in terms of the same CCI decision.
• The references were filed under Section 63 of the Sindh Sales Tax on Services Act, 2011, which only permits adjudication of questions of law arising from Tribunal orders and does not confer constitutional jurisdiction to determine vires of statutes.
• The applicant (SRB) lacked legal basis and locus standi to challenge the CCI decision through reference jurisdiction.
• Similar references had already been dismissed earlier, yet the applicant persisted in filing repetitive and meritless litigation.

Relying upon the Supreme Court judgment in Umar Tariq Khan case regarding frivolous governmental litigation, the Court held that the references were misconceived, frivolous, and an abuse of process.