Law: Wealth Tax Act, (XV of 1963)

Section: 23,24

Law: Constitution of Pakistan, 1973

Section: 199

(a) Judgment----- ---- Per incuriam---Effect of---Challenge to---Validity---Even all the Judges of the High Court sitting together cannot declare a of the apex Court to be per incuriam. (b) Words and phrases--­ ---Per incuriam---Meaning of. Concise Law Dictionary by Osborn, 1964 Edn.; Dictionary of English Law by Earl Jowitt, 1959 Edn. and Halsbursy's Laws of England, Third Edn., Vol.XXII, p.800 ref. (c) Finance Act (XII of 1991)----- ----S. 12---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Judgment per incuriam, challenge to---Petitioners challenged the vires of S.12 of Finance Act, 1991---Issues being raised in the petition had already been considered by the Supreme Court in one of the cases---Contention of the petitioners was that a number of issues which ought to have been raised before the Supreme Court were not raised and therefore, the passed by the Supreme Court was per incuriam-- Validity---Petitioners failed to come up with any authority which could directly or indirectly lead to a conclusion that a subordinate Court could hold a of the superior Court to be per incuriam---Interference with a per incuriam was only for the author of or for a higher strength in terms of number of Judges in a Bench---Author of a of a superior Court could record a finding that his earlier view was wrong on account of its being per incuriam---Judgment sought to be declared per incuriam must by itself be under attack before a higher strength of Judges belonging to the same Court or a higher Court---All the issues being raised by the petitioners in the Constitutional petition were found to be adequately considered by the Supreme Court, which had found the provisions of Finance Act, 1991 to be intra vires of the Constitution---Issues which were decided by the apex Court stood settled once and for all---Constitutional petitions were dismissed, in circumstances. PLD 1997 SC 351; Young v. Bristol Aeroplane Company (1946) 2 All. ELR 293 and Messrs I.C.C. Textile Ltd. v. Federation of Pakistan and others 2001 SCMR 1208 ref. (d) Wealth Tax Act (XV of 1963)---Ss. 23 & 24---Constitution of Pakistan (1973), Art. 199--­Constitutional petition--- Assessment…

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