The Hon’ble Chief Justice of Pakistan, in his capacity as the Chairman, National Judicial (Policy Making) Committee (NJPMC), chaired a high-level consultative meeting at the Supreme Court of Pakistan to deliberate on measures aimed at enhancing efficiency, strengthening coordination, and ensuring the timely resolution of tax litigation - an area carrying significant implications for fiscal governance and economic stability.
The meeting was attended by Hon’ble Mr. Justice Miangul Hassan Aurangzeb, Judge, Supreme Court of Pakistan, Mr. Shad Muhammad Khan, Chairman of the Prime Minister’s Task Force on Tax Litigation Framework, Mr. Rashid Mahmood Langrial, Chairman, Federal Board of Revenue; senior officials of the FBR; the Registrar, Supreme Court of Pakistan; the Secretary, Law and Justice Commission of Pakistan; and the Director General, IT of the Supreme Court of Pakistan.
The nominated Hon’ble Judges of the High Courts - Mr. Justice Abid Aziz Sheikh (Lahore High Court), Mr. Justice Agha Faisal (High Court of Sindh), Mr. Justice Arshad Ali (Peshawar High Court), Mr. Justice Muhammad Aamir Nawaz Rana (High Court of Balochistan), and Mr. Justice Inaam Ameen Minhas (Islamabad High Court) - participated through video link, along with the respective Registrars and Directors IT of the High Courts.
The Hon’ble Chief Justice of Pakistan remarked that the efficient resolution of tax disputes is critical to strengthening public confidence, improving governance standards, and fostering a predictable legal environment. His Lordship emphasized that the NJPMC provides an effective institutional platform for coordinated reform efforts involving the judiciary, executive agencies, and other stakeholders to address complex legal and procedural challenges.
Hon’ble Mr. Justice Miangul Hassan Aurangzeb apprised the forum of his recently authored judgment addressing procedural bottlenecks in tax-related litigation and proposing mechanisms for reform. His Lordship underscored that government departments should refrain from filing appeals on issues already settled by superior courts, noting that repetitive litigation undermines legal certainty, burdens judicial institutions, delays the adjudication of genuine matters, and leads to avoidable expenditure of public resources. He further emphasized that the State must act as a fair and responsible litigant, supported by rigorous legal scrutiny prior to filing appeals.
Participants engaged in a comprehensive discussion on key reform areas, including legislative and procedural gaps affecting tax litigation; strengthening litigation management through improved representation and strategic case handling; enhancing coordination among adjudicatory forums and relevant institutions; leveraging technology, data integration, and information-sharing systems; and developing practical, implementable recommendations to improve tax litigation processes.
The Hon’ble Judges, representing respective High Courts, deliberated extensively on the issues and procedural gaps requiring improvement and highlighted remedial measures. The meeting also reviewed ongoing initiatives aimed at strengthening the specialized handling of tax matters and enhancing institutional efficiency in fiscal adjudication. Deliberations included measures to address structural challenges, reduce delays, promote greater certainty in dispute resolution, ensure effective representation of the FBR through designated officers, and maintain comprehensive data on tax cases already decided by the superior courts.
The forum appreciated the database of judgments developed by the High Court of Sindh and agreed that it would be shared with the Supreme Court of Pakistan, all the High Courts and the FBR to support informed case management and enhance legal preparedness.
The Chairman, FBR, appreciated the consultative process and particularly welcomed the valuable suggestions put forward by the Hon’ble Judges of the High Courts. He assured the forum that all recommendations emerging from this engagement would be given due consideration and incorporated, where appropriate, into the evolving tax litigation framework, with a special emphasis on improving the appearance, preparedness, and effectiveness of counsel and departmental officers in tax cases.
He further apprised the participants that the FBR’s IT Wing, in coordination with the IT Directorates of the Supreme Court and the High Courts, has been tasked with compiling and streamlining relevant litigation data to support informed decision-making. He also confirmed that Director-level officers would be designated to represent the FBR before each High Court in tax matters. Additionally, scrutiny committees would be notified in each province to examine the filing of references, and necessary arrangements would be made to facilitate the appearance of officers through video link where they are posted outside the relevant jurisdiction.
The consultative engagement forms part of the broader reform trajectory of the Law and Justice Commission of Pakistan, which is committed to advancing efficient, accessible, and responsive justice delivery, while aligning adjudicatory processes with the country’s governance priorities and economic imperatives.
