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FCCP declined Review Petition as SCP decided Thrice and Specific & not Public Basic Right issue

26 March 2026

Author: Mr Asif S Kasbati (FCA, FCMA & LLB).

From: Asif Siddiq Kasbati <asif.s.kasbati@professional-excellence.com>
Date: Thu, Mar 19, 2026 at 2:34 PM
Subject: TLQC3453= FCCP declined Review Petition as SCP decided Thrice and Specific & not Public Basic Right issue
 
 
590+ Taxes & Levies Quick Commentary - TLQC 3453

 

I. BACKGROUND

 

(1) This refers to the related Important TLQC 3363 of 28.11.25 about Updated Constitution (incorporated 27th amendment and its reactions) in trail, blue, italic and double Line (2) For List of other relevant QCs, please refer to Para C.

 

II. EXECUTIVE SUMMARY

 

Basic Facts: This Review Petition under Article 188 challenges the Supreme Court's order dated ------ dismissing C.M. Appeal No. ------. The appeal contested office objections returning a Constitution Petition under Article 184(3), filed by Syeda Nasreen Zohra's Legal Representatives against Government of Punjab, over land acquisition Compensation.  

 

Key Background: Petitioners sought declaration that two-member bench judgments (2022) were per incuriam, contradicting a prior three-member bench ruling (--------) favoring their rights. The office objected, citing no public importance, individual grievance, exhausted remedies, and non-enforcement of fundamental rights. A three-member bench upheld this, dismissing the appeal. 

 

Court's order of ----------: The Federal Constitutional Court (-------------------------------------) dismissed the review as not maintainable. Article ------) (now -------- post-27th Amendment) is extraordinary original jurisdiction for public importance and fundamental rights enforcement—not for re-litigating concluded Supreme Court appeals/reviews. Finality of judgments prevails; no "curative review" applies routinely. The matter is a private Compensation dispute, not public rights issue (of basic rights).

 

III. DETAILS

 

A. This FCCP Case Background

 

1 to 4.3

 

B. Learned Counsel for the Petitioner Submissions

 

 

C. Submission of Additional Advocate General, Punjab

 

1 & 2 

 

D. FCCP Deliberations

 

1 to 8

 

E. FCCP Conclusion 

 

1 to 3

 

IV. LIST OF FURTHER Relevant TLQCs (without prefix) & KQUs 

 

(a) 3346 of 14.11.25 about 2 SCP Senior Justices and a Legal Committee Member resigned owing to 27th Constitutional Amendments 

(b) 3345 of 14.11.25 about Justice Amin-ud-Din Khan appointment as Federal Constitutional Court Chief Justice

(c) 3344 of 14.11.25 about Constitution 27th Amendment Act, 2025 with Assent

(d) KQU 3646 of 12.11.25 about 27th Constitutional amendments details in simple words by Jamaat-e-Islami Dr Farid Paracha Sb 

(e) KQU 3653 of 15.11.25 about Several Professionals views on 27th Constitutional amendments 

(f) 1229 of 11.11.20 of SCP dismissed GIDC Review Petitions except installment matter and Way Forward

(g) 1148 of 15.8.20 (in trail) whereby GIDC Supreme Court Review Petition filing matters was covered.

(h) 210 of 22.1.17 of Review Petitions filed to review SCP judgement which held Federal WWF, etc amendments by FAs were ultra vires

 

V. FURTHER DETAILS AND SERVICES

 

Should you require any clarification or explanations in respect of the above or otherwise, or require Income Tax, Federal & Provincial Sales Tax or Withholding Tax Statement, Advisory, Return Filing or Review services, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-excellence.comasif.s.kasbati@professional-excellence.com.


 

Best regards for Here & Hereafter
Asif S Kasbati (FCA, FCMA & LLB)

Managing Partner 

Kasbati & Co (1400+ Tax, Levies, Companies, Economy, Inflation, HR, Banking, Finance, etc

Quick Commentary Service Provider and High Level 440+ Tax & Levies Laws Consultants) 

Head of Tax & Professional Excellence Services (Symbols of High Quality Practical Tax, Levies & Corporate Training for Beginners to High Levels' Professionals) 

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