–Constitution (Amendment) Order, 1985, President’s Order 11 of 1985 (24th of February, 1985)
CONSTITUTION (AMENDMENT) ORDER, 1985
PRESIDENT’S ORDER 11 OF 1985
[Gazette of Pakistan, Extraordinary, Part 1, 24th February, 1985]
No. F. l7(3)/85 Pub.
The following Order made by the President is hereby published for general information :–
In pursuance of the Proclamation of the fifth day of July 1977, and in exercise of all powers enabling him in that behalf, the President is pleased to make the following Order :-
Short title and commencement.-
(1) This Order may be called the Constitution (Amendment) Order, 1985.
(2) It shall come into force at once.
Addition of new Article 165-A in the Constitution.-
In the Constitution, in Part VI, in Chapter 1, after Article 165, the following new Article shall be added, namely:–
“165-A Power of Parliament to impose tax on the income of certain corporations, etc.—
(1) For the removal of doubt, it is hereby declared that Parliament has, and shall be deemed always to have had, the power to make a law to provide for the levy and recovery of the 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, proceeding taken by 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 power 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 not 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.”