1994 CLC 420


Per Wajihuddin Ahmed, J.

(a) Constitution of Pakistan(1973), Article 73, 89, 264.

—S. 25-B [as inserted by Finance Ordinance (II of 1988), S.5]—Constitution of Pakistan (1973), Arts. 73(2) & 89–Issuance of Ordinance touching a subject (Money Bill) whereby S.25-B was inserted in Customs Act, 1969–Validity–President of Pakistan was invested with powers under Art. 89 of the Constitution to issue Ordinance touching a subject (Money Bill) covered by its Art. 73(2)–Finance Ordinance, 1988, as regards S. 5, thereof, to the extent of bringing about insertion of S.25-B in Customs Act, 1969, during the period of its operation was thus a valid piece   of legislation. [p. 422]A

—S. 25-B [as inserted by Finance Ordinance (II of 1988)]–Notification NO. 610(1)/88, dated 30-6-1988–Constitution of Pakistan (1973), Art.89–Validity of S. 25-B, Customs Act, 1969 and Notification No. 610(1)/88 dated 30-6-1988–Insertion of S. 25-B, Customs Act, 1969 through Finance Ordinance 1988 and issuance of Notification dated 30-6-1988 by Central Board of Revenue, in exercise of powers thereunder were valid–Both S. 25-B, Customs Act. 1969 and Notification dated 30-6-1988, however, ceased to remain operative upon expire of four months time from the date of promulgation (26-6-1988) of Finance Ordinance (II of 1988); which on efflux of such period would be deemed to have been repealed in terms of Art. 89(2)(a)(i) of the Constitution. [p. 422]B

—S. 25-B [as inserted by Customs Ordinance (II of 1988)]–Notification No. 610(1)/88, dated 30-6-1988–Constitution of Pakistan(1973), Art. 264(c)—Effect of repeal–Validity of acts, obligations and liabilities during period when Finance Ordinance (II of 1988) was in the filed—All rights acquired, obligations accrued and liabilities incurred pursuant to S. 25-B, Customs Act and Notifications or Orders issued thereunder while Finance Ordinance (II of 1988), occupied the field were and remained valid, since those would fall in the category of past and closed transactions; however, any Notifications or Order issued in terms of S. 25-B, Customs Act, 1969 and in exercise of delegated powers under Notification dated 30-6-1988 beyond 25-10-1988 when S.25-B, Customs Act, 1969 stood repealed upon the deemed repeal of Finance Ordinance II of 1988, would be invalid in law, except in situations covered by Art. 264(c) of Constitution. [p. 423]D

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