Justice Muhammad Ali Mazhar clarified that the 26th Amendment Act of 2024 will remain in effect unless Parliament repeals it through further amendments or the Supreme Court strikes it down. His statement, issued in an additional note following a Constitutional Bench order on January 28, 2025, reflects ongoing discussions surrounding the amendment’s validity.
In the note, Justice Mazhar recalled previous orders from the Regular Bench, which had heard an appeal regarding a tax matter involving the federation and a ruling by the Sindh High Court (SHC). He explained that while the matter remains under consideration, the 26th Amendment is a reality that cannot be ignored, emphasizing its presence until either Parliament changes it or the Court makes a ruling on the ongoing petitions.
Justice Mazhar also discussed the jurisdiction of the Constitutional Bench, noting that it is currently focused on the constitutionality of specific tax-related provisions, but it does not have the authority to rule on constitutional amendments themselves. He referred to the Supreme Court (Practice and Procedure) Act of 2023, which introduced a collegium system for bench formation, including a requirement for a larger bench in cases involving constitutional interpretations. According to the Act, when constitutional provisions are in question, matters must be referred to a committee, which can then form a five-member bench.
The judge emphasized that any decision or action falling outside of the bench’s established jurisdiction could invalidate the ruling. He also stated that, in cases where the jurisdiction of a regular bench is unclear, it would be best for the matter to be referred to the committee for further review.
As the legal process continues, the 26th Amendment remains intact, with its ultimate fate depending on the outcome of ongoing judicial and legislative actions.
