Constitutional challenge to National Tax Tribunal Ordinance led to interim restraint on notifications under section 3.

A constitutional challenge to the National Tax Tribunal Ordinance, 2003 sought interim protection against steps under section 3 while the petition remained pending. The court noted objections to the Ordinance's constitutional and structural validity, including the asserted lack of exceptional circumstances for promulgation and concerns over the proposed tribunal framework, and preserved the subject matter by restraining the respondents from issuing any notification contemplated by or under section 3 until the next hearing date.

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Issues: Whether, in a petition challenging the constitutional validity of the National Tax Tribunal Ordinance, 2003, the respondents should be restrained from issuing any notification under section 3 pending further hearing.

Analysis: The petition raised a challenge to the Ordinance on multiple constitutional and structural grounds, including the alleged absence of exceptional circumstances for its promulgation and objections to the proposed tribunal framework. In view of the nature of the challenge and the pending hearing of the other side, the Court granted immediate protective relief to preserve the subject matter of the petitions.

Conclusion: The respondents were restrained from issuing any notification contemplated by or under section 3 of the National Tax Tribunal Ordinance, 2003 until the next date of hearing.

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