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IHSAN YOUSAF TEXTILE MILLS (PVT.) LTD., FAISALABAD versus FEDERATION OF PAKISTAN


Section 38 [as amended by the Finance Act (IX of 1996), section 39 [as amended by the Finance Act (IX of 1996]], 40 and 40A [as amended by the Finance Act (XII of 1994)] And amendments by the Finance Act (IX), 1996 Constitution of Pakistan (1973), authorized amendment of Article 199 Constitution, Section 38, abandonment of section 39 and addition of section 40A to the Sales Tax Act 1990, section of the said Act Notwithstanding the provisions of 40. Such amendments have caused taxpayers further trouble by registering complaints regarding their constitutional rights and guaranteeing respect for individuals and property, citing such uncontrolled power from the judiciary. Contrary to the constitutional requirement of executive separation. The court recommended restoring the original Articles 38, 39 and 40 and repealing Section 40A, Sales Tax Act 1990.

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