IHC nullifies Section VII of Finance Act 2015, declares it unconstitutional

Islamabad: The Islamabad High Court (IHC) has declared Section VII of the Finance Act 2015 unconstitutional and declared it null and void.

Justice Arbab Muhammad Tahir of the IHC issued a detailed judgment on a petition against the amendment of the Auditor General Ordinance 2001 through the Finance Act.

The court declared Section VII of the Finance Act 2015 unconstitutional and declared all orders and actions taken under this law, including notifications, null and void.

The detailed judgment states that the Constitution is the supreme and fundamental law of the country, the rest of the laws derive their power from the Constitution. If any law exceeds the powers given to it or is against any constitutional provision, it is declared unconstitutional or ultra vires the Constitution.

The IHC decision has stated that Parliament makes laws under the powers granted by the Constitution. If any law conflicts with the Constitution, the original law, or the parent act, then that law will be considered ineffective. To prove a law to be constitutional, it must be logical, clear, and not in conflict with general laws or the Constitution.

The court decision states that if the legal procedure has been violated in making bylaws, they can be nullified. If bylaws conflict with any other law or are against their basic law, they can be nullified. Bylaws can also be declared null and void on the grounds of being vague, unclear, unreasonable, and illogical.