| Citation(s) |
|---|
| 2026 SLG 3695 = 2026 SLD 3695 = 2026 PTD 802 |
Federal Constitution Court of Pakistan
C.P.L.As. Nos. 4293, 4590, 4834 and 4930 of 2025 along with F.C.P.L.As. Nos. 217 and 218 of 2026, decided on 2nd February, 2026. (Against judgment dated 13.05.2025, passed by the Peshawar High Court, Peshawar, in Tax Reference No. 18 of 2023 and Writ Petitions Nos. 4788-P, 715-P, 2777-P, 4579-P and 4578-P of 2023).
Presented By: Aamer Farooq and Rozi Khan Barrech, JJ
Babbar Ali Khan, Advocate Supreme Court and Syed Rifaqat Hussain Shah, Advocate-on-Record for Petitioners (in C.P.L.As. Nos. 4293 and 4834 of 2025). Mian Sikandar Gul Kaka Kheil, Advocate Supreme Court for Petitioners (in C.P.L.A. No. 4590 of 2025). Sikandar Rashid, Advocate Supreme Court for Petitioners (in C.P.L.A. No. 4930 of 2025, F.C.P.L.As. Nos. 217 and 218 of 2026). Rehmaullah*, Advocate Supreme Court along with Fazal Amin Shah, Legal Advisor KPRA for
Respondents (in all cases). Assisted by: Barrister Zarrar Haider Bhatti, Law Clerk.
C.P.L.As. Nos. 4293, 4590, 4834 and 4930 of 2025 along with F.C.P.L.As. Nos. 217 and 218 of 2026, decided on 2nd February, 2026. (Against judgment dated 13.05.2025, passed by the Peshawar High Court, Peshawar, in Tax Reference No. 18 of 2023 and Writ Petitions Nos. 4788-P, 715-P, 2777-P, 4579-P and 4578-P of 2023).
Presented By: Aamer Farooq and Rozi Khan Barrech, JJ
Babbar Ali Khan, Advocate Supreme Court and Syed Rifaqat Hussain Shah, Advocate-on-Record for Petitioners (in C.P.L.As. Nos. 4293 and 4834 of 2025). Mian Sikandar Gul Kaka Kheil, Advocate Supreme Court for Petitioners (in C.P.L.A. No. 4590 of 2025). Sikandar Rashid, Advocate Supreme Court for Petitioners (in C.P.L.A. No. 4930 of 2025, F.C.P.L.As. Nos. 217 and 218 of 2026). Rehmaullah*, Advocate Supreme Court along with Fazal Amin Shah, Legal Advisor KPRA for
Respondents (in all cases). Assisted by: Barrister Zarrar Haider Bhatti, Law Clerk.
Messrs MATRACON PAKISTAN (PRIVATE) LIMITED, ISLAMABAD and others
VERSUS
APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES, KHYBER PAKHTUNKHWA through Chairman, Peshawar and 2 others
Law: Khyber Pakhtunkhwa Sales Tax on Services Act, 2022
Section: 2, 14
Law: Constitution of Pakistan
Section: 175E(5)
Khyber Pakhtunkhwa Sales Tax on Services Act (XIX of 2022) S.2 & Sched. 2, Serial No. 14---Constitution of Pakistan, Art. 175E(5) & Fourth Schedule, Entry No. 49---Terms any case and any Court ---Federal Constitutional Court---Jurisdiction---Petitioner / taxpayer company was aggrieved of judgment passed by High Court determining vires of serial No. 14 of Schedule 2 of Khyber Pakhtunkhwa Sales Tax on Services Act, 2022---Validity---Some Constitutional provisions are character-conferring and also competence-enumerating and provision of Article 175E(5) of the Constitution is of such kind---As such the provision of Article 175E(5) of the Constitution is not merely a procedural clause conferring a power to transfer cases before Federal Constitutional Court, rather it encapsulates the very character and raison d etre of Federal Constitutional Court, namely to adjudicate cases involving substantial question of law as to interpretation of the Constitution---By removing jurisdictional or subject matter limits, Article 175E(5) of the Constitution enables Federal Constitutional Court to intervene wherever substantial Constitution meaning is at stake---Provision of Article 175E(5) of the Constitution authorizes Federal Constitutional Court to call for record of any court and invocation of such provision, by itself, confers jurisdiction upon Federal Constitutional Court to adjudicate a matter in which it might otherwise lack express jurisdiction---Federal Constitutional Court is the ultimate forum for determining vires of Legislation and possesses the authority to entertain cases even in the absence of express jurisdiction, provided substantial question of Constitutional interpretation is involved---Such questions squarely arise in the form of a challenge to vires of law in question---Federal Constitutional Court declined to interfere in the judgment passed by High Court---Petition for leave to appeal was dismissed and leave to appeal was refused. Date of hearing: 2nd February, 2026. …