The Parliament has passed the 27th Constitutional Amendment Bill, which simultaneously introduced sweeping reforms in governance and tax policy. The new fiscal measures aim to widen the tax net, enhance the powers of the Federal Board of Revenue, and streamline enforcement under the banner of “economic stabilization.” However, the bill has sparked criticism from opposition benches and legal economists, who argue it grants disproportionate authority to the executive branch while curbing judicial review powers.
For the legal community, the amendment raises significant constitutional questions. Lawyers and tax practitioners have highlighted possible conflicts between the new provisions and Articles 175 and 199 of the Constitution, which define judicial independence and high court jurisdiction. The Pakistan Tax Bar and several constitutional experts have announced plans to challenge sections of the bill in court, asserting that fiscal policy cannot override fundamental judicial safeguards.
