Court upholds 2021 ruling on Income Support Levy Act

Justice Amin-ud-Din Khan’s 16-page ruling keeps the 2021 finding intact and limits when settled tax cases can be reopened.

The Federal Constitutional Court threw out 1,178 pleas seeking a second look at the December 2021 Supreme Court verdict on the Income Support Levy Act 2013.

Chief Justice Amin-ud-Din Khan said review is not an appeal and needs a clear error on the record.

The 2021 bench had held that the levy was passed without the proper constitutional route for such laws.

A later June 2022 Supreme Court decision on a similar point did not, by itself, cancel the earlier judgment.

The court stressed that the Senate cannot be skipped when a measure is not a true Money Bill under Articles 70 and 73.

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