P L D 1979 KARACHI 604




Per Zaffar Hussain Mirza, J.

(a) Constitution of Pakistan(1973) Art. 2
r/w: Karachi Municipal Corporation Terminal Tax (Validation) Ordinance (VIII of 1967).

Vires of statutes–Legislature empowered to give retrospective operation to any statute–very object of validating statute being o confer validity upon actions not valid at time of their occurrence, validating statute not invalid on such account–Article 2 Constitution (1973), held placed no fetters on legislative powers of sovereign Legislature and Ordinance VIII of 1967 a valid piece of legislation.–[Ghulam Zamin v A.B Khondkar PLD 1957 Dacca 156 dissented from].-[Vires of statutes]. [p. 607]A

(b) Constitution of Pakistan(1973) Art. 79 & 90
r/w: Karachi Municipal Corporation Terminal Tax (Validation) Ordinance (VIII of 1967)

Tax–Recovery under Ordinance–Validity–Ordinance VII of 1967– Adopted by Provincial Assembly under Art. 79, hence, become an Act of such Assembly–Ordinance having had effect as an Act of Provincial Assembly, contention that no tax could be levied under Art. 90 of Constitution (1962) except under authority of an Act of Provincial Legislature, held, devoid of force. [p. 608]V

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