ISLAMABAD (Dunya News): The Federal Constitutional Court has declared the increase in excise duty under the Balochistan Finance Act 2020 as constitutional.
The case was heard by a bench comprising Justice Aamer Farooq and Justice Rozi Khan Bareech. A detailed 15-page written verdict was issued by Justice Aamer Farooq.
The court dismissed a petition filed by Attock Cement against the Government of Balochistan, upholding the law by applying the “doctrine of dual aspects.” The verdict stated that a law can have both federal and provincial dimensions and therefore cannot be declared unconstitutional solely on that basis.
In its written decision, the court observed that the excise duty imposed on minerals is meant for labour welfare and serves the public interest. It further noted that labour welfare falls within the jurisdiction of the provinces, granting the provincial assembly the constitutional authority to legislate in this area. The court clarified that the provincial law does not override federal powers but rather operates in constitutional harmony.
The petitioner had argued that the amendments introduced through the Balochistan Finance Act 2020, increasing excise duty, were unconstitutional, claiming that the imposition of excise duty falls exclusively under federal jurisdiction and that the provincial assembly lacked legislative authority.