IHC declares section 7 of the Finance Act Invalid

Islamabad:

Islamabad High Court (IHC) has declared section 7 of the Finance Act 2015 Void AB Initio, which declared it contradicted to the Constitution and turned it down with all orders and actions taken according to its provisions, including messages .

Justice Arbab Muhammad Tahir handed a detailed judgment on a petition that contested the amendment to the auditor’s general ordinance 2001 through the Finance Act.

The decision stated that the Constitution is the supreme law in the country and that all legislation derives its authority from it. If any law exceeds its given powers or contradicts a constitutional provision, it is considered legal authority (Ultra Vires) and constitutional.

The judgment further stated that Parliament passes laws within the constitutional framework and that any legislation contrary to the Constitution or its overall law is made ineffective.

In order for a law to be valid, it must be logical and clear and must not contradict general legal principles or constitution.

¬court gave up that the articles of association could be canceled if adopted in violation of legal procedures, contradicts other laws or goes against their parental law. Statutes that are ambiguous, unclear, unreasonable or illogical can also be declared invalid.

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