AJ&K Council Finance (Amendment) Act, 1979

S. 4--Income Tax Ordinance (XXXI of 1979), Section 80-D--Adaptation of Income Tax

Ordinance, 1979 in AJ&K together with future amendments--Challenge to--Legislation by
reference is accepted from of Legislation in which no valid exception can be taken, because
when law is referentially enacted provision of adapted law are before legislative body in
concrete shape and members of legislative body know what they are enacting--With conscious
mental exercise law maker decide that those provisions shall become law in territory within
their realm--However, if it is laid down in law that future law shall stand enforced legislature
enacts law which has not even been seen by it and in such situation it may be validly stated
that legislative body has become rubber stamp, in fact, worse because if something is rubber
stamped, it is in existence unlike situation in which adaptation is made of law which is not in
existence--Constitution of Azad Jammu & Kashmir, like any other constitution, does not
contemplate that members of Legislative Assembly or Azad Jammu & Kashmir Council will be
free to transfer their powers of legislation to any other legislature and leave it out to wisdom of
another set of law-makers to make laws for Azad Jammu & Kashmir--According to scheme of
Constitution Act, 1974 Azad Jammu & Kashmir Council is entrusted with law making--
Method of making law is that Bill is moved in Council and is passed by majority of members
of Council--It is then sent for authentication of Chairman of Council and upon such
authentication it becomes law--If blank provision is made by Azad Jammu & Kashmir Council
that all laws enacted in future shall become part of statute book of Azad Jammu and Kashmir
Council members of Council shall have no function to perform--It will be anomalous that law
will come into force when it is passed by Parliament of Pakistan rather than on its
authentication by Chairman of Council after Bill has been passed by Council--Thus various
provisions of AJ&K will become redundant in such situation--Composition of Azad Jammu &
Kashmir Council shows that full weight has been given to Parliament of Pakistan--Presence of
Prime Minister of Pakistan and Federal Ministers in Council ensures that no legislation can be
made without active participation of Government of Pakistan--If AJ&K Council legislates that
future laws framed by Parliament of Pakistan shall automatically stand enforced in AJ&K
relevant provision relating to Azad Jammu & Kashmir Council will be rendered surplus age--
It follows that impugned provisions of law, by this rule, have been passed without lawful
authority and of not legal effect--Held : Automatic Legislation of future laws has been found
by superior courts to be invalid because it offends against Constitutional provisions, but if
Constitution itself makes similar provision no exception can be taken to it--Constitution, being
itself supreme cannot suffer from such defect--All appeals accepted and judgment of High
Court vacated. PLJ 1998 SC (AJ&K) 340