ISLAMABAD - Supreme Court Bar Association (SCBA) on Wednesday filed review petition under Article 188 of Constitution against the apex court verdict on Justice Qazi Faez Isa’s petition against the Presidential Reference.
SCBA President Syed Qalb-e-Hassan filed the petition and questioned under what provision of Income Tax Ordinance (ITO) 2001 or any other law timeline/deadline has been given to the Income Tax authorities regarding the proceedings against wife and children of Justice Qazi Faez.
Justice Qazi Faez had challenged the Presidential Reference under Article 184(3) of Constitution. Besides the apex court judge, Pakistan Bar Council, Supreme Court Bar Association, Bar Councils & Association of Punjab, Sindh and Balochistan and Abid Hassan Minto, and I A Rehman had also challenged the Presidential Reference.
A 10-member bench headed by Justice Umar Ata Bandial passed the short order on June 19. The court quashed the reference and abated the proceedings before the Supreme Judicial Council (SJC).
The SCBA stated in the review petition that they are fully satisfied with para 1 of the short order but they have serious reservations about the contents of para 3 to 11 of the order, therefore sought review by way of deletion of these paras.
It questioned that under what provision of law and the constitution the matter relating the assets and properties of the spouse and children of the apex court judge has been referred to the Federal Board of Revenue by the Supreme Court under short order dated 19-06-2020 when they were neither a party to the proceedings before the Supreme Judicial Council nor they were party before the Court in proceeding under Article 184(3) of Constitution?
It added that whether the apex court without assigning any reasons could override the provisions of Section 112 of the Income Tax Ordinance, 2001 and issue direction in respect of the matter which pertained to years beyond the period of limitation given therein and deny due process and protection of law to the spouse and the children of Justice Qazi Faez?
The petition said that what jurisdiction does the Supreme Judicial Council have in regard to the assets and properties of spouse and children of a judge?
The SCBA submitted that SJC became functus officio for the purpose of this case after quashing of reference against Justice Qazi Faez. It is beyond the jurisdiction of SJC to take notice of any future report against Justice Faez when admittedly assets and properties of the said judge are no more in question and there was no misconduct alleged by anybody against the said judge.
It contended that the impugned order is unconstitutional and is liable to be review in the interest of justice. The SCBA said the apex court has referred the matter in relation to properties of the spouse and children of Justice Faez to FBR without assigning any reasons.
It submitted that under Section 122 of ITO, 2001 certain substantive and procedural safeguards have been provided for the protection of the tax-payers including a period of limitation for amending an assessment.
The Bar Association said that there are no possible grounds for the directions to the FBR therefore 19th June order being without jurisdiction is liable to be reviewed in the interest of justice.
It said that from the very provisions of Article 209 of Constitution it is clear that SJC is not a continuing body and is constituted for every individual case that is brought before it. It is equally incomprehensible how could an unconstituted SJC or its chairman entertain a report. This constitutional aspect has escaped the notice of the 10-judge bench order.
The petition argued that the SJC has no jurisdiction to probe or inquire into the assets and properties of the spouse and children of a judge because its jurisdiction is limited to the extent of physical or mental incapacity of a judge or a case of misconduct against a judge. Spouse and children of a judge do not fall within the scope and ambit of exercise of jurisdiction.