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Article: 165A Power of Majlis-e-Shoora (Parliament) to impose tax on the income of certain corporations, etc

1[165A. Power of 2[Majlis-e-Shoora (Parliament)] to impose tax on the income of certain corporation, etc.-(1) For the removal of doubt, it is hereby declared that 2[Majlis-e-Shoora (Parliament)] has, and shall be deemed always to have had, the power to make a law to provide for the levy and recovery of a tax on the income of a corporation, company or other body or institution established by or under a Federal law or a Provincial law or an existing law or a corporation, company or other body or Institution owned or controlled, either directly or indirectly, by the Federal Government or a Provincial Government, regardless of the ultimate destination of such income.

(2) All orders made, proceedings taken and acts done by any authority or person, which were made, taken or done, or purported to have been made, taken or done, before the commencement of the Constitution (Amendment) Order, 1985, in exercise of the powers derived from any law referred to in clause (1), or in execution of any orders made by any authority in the exercise or purported exercise of powers as aforesaid, shall, notwithstanding any judgment of any court or tribunal, including the Supreme Court and a High Court, be deemed to be and always to have been validly made, taken or done and shall not be called in question in any court, including the Supreme Court and a High Court, on any ground whatsoever.

(3) Every judgment or order of any court or tribunal, including the Supreme Court and a High Court, which is repugnant to the provisions of clause (1) or clause (2) shall be, and shall be deemed always to have been, void and of no effect whatsoever.]


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Footnotes:

1. Art. 2 of the Constitution (Amendment) Order, 1985, P.O. No. 11 of 1985, added Art. 165A, (w.e.f. February 24, 1985).

2. See footnote 2 of Article 1.


Comparative Table of Article 165A of the Constitution of Pakistan, 1973 :
Constitution of Pakistan 1962 :
Constitution of Pakistan 1956 :
Constitution of India 1950:
276
Government of India Act 1935:

Leading & Latest Cases on Article 165A of the Constitution of Pakistan, 1973 :

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