International Journal of Law and Policy

Environmental Federalism in India: Constitutional Mandates & Institutional Mechanisms

Mohd Shafi Bhat — 2025-10-30

Environmental federalism refers to the division of powers and responsibilities for environmental governance between different levels of government in a federal system. In India, environmental federalism is uniquely shaped by the Constitutional framework, which establishes a quasi-federal structure with a strong Center, yet allocates certain environmental responsibilities across both Union and State governments. The Constitution of India, though initially silent on environmental issues, has evolved through amendments and judicial interpretations to accommodate environmental protection as a key governance priority. The 42nd Amendment Act, 1976 was a watershed moment, which brought environment-related subjects into the Concurrent List (List III), enabling both the Center and States to legislate on environmental matters. Additionally, Article 48A (Directive Principles of State Policy) and Article 51A(g) (Fundamental Duties) mandate the protection and improvement of the environment. This paper critically examines the constitutional and institutional dynamics of environmental federalism in India, highlighting its strengths, gaps, and the need for a more cooperative federal approach to tackle contemporary environmental challenges such as climate change, pollution, and biodiversity loss.

Digitalization of Tax System Legal and Administrative Challenges for FBR

Sadia Fatima — 2025-10-30

The digitalization of Pakistan's tax system represents a crucial step towards improving tax administration, enhancing compliance, and reducing inefficiencies within the Federal Board of Revenue (FBR). However, this transition faces significant legal and administrative challenges. Legally, the existing tax framework needs extensive amendments to accommodate e-filing, electronic payments, and digital audits, raising concerns about data privacy, security, and authenticity of digital records. Administratively, FBR must address issues such as the lack of digital literacy among taxpayers, resistance to change, and the need for robust cybersecurity measures to protect sensitive financial data. Furthermore, the automation of tax processes requires careful coordination between various government agencies to ensure smooth interoperability and compliance monitoring. This paper explores these challenges and emphasizes the need for a comprehensive approach that includes legal reforms, technological upgrades, and awareness programs to facilitate the successful implementation of a digital tax system in Pakistan.

Corporate Liability and the Concept of Limited Liability

Ahmad Afridi — 2025-10-30

Corporate liability and the concept of limited liability are central features of modern corporate law, shaping the relationship between businesses, stakeholders, and society. Corporate liability ensures that companies, as separate legal entities, can be held accountable for civil wrongs, contractual breaches, and criminal acts committed by their agents. This principle strengthens legal accountability by preventing corporations from escaping responsibility under the veil of their distinct legal personality. On the other hand, limited liability protects shareholders by restricting their financial risk to the value of their investment, thereby encouraging entrepreneurship and capital formation. While limited liability fosters economic growth, it also raises concerns about misuse, such as fraudulent activities or environmental harm, where shareholders remain shielded. Balancing corporate liability with limited liability is therefore essential for maintaining justice, protecting third parties, and sustaining investor confidence in the corporate system.

The Role of Judiciary in Ensuring Rule of Law in Pakistan

Hafiz Muhammad Javed — 2025-10-30

The judiciary plays a vital role in ensuring the rule of law in Pakistan by upholding constitutional supremacy, protecting fundamental rights, and maintaining a system of checks and balances. As the guardian of justice, the judiciary interprets laws impartially and ensures that all individuals and institutions, including the government, remain accountable under the law. Through landmark judgments, the superior courts have strengthened democracy, curtailed the arbitrary use of power, and promoted transparency and fairness in governance. Despite challenges such as political interference, judicial delays, and corruption, the judiciary continues to serve as a crucial pillar of the state. Its independence and integrity are essential for sustaining public confidence and achieving good governance. By protecting citizens’ rights and ensuring equality before the law, the judiciary not only reinforces constitutional order but also fosters a culture of justice, peace, and stability in Pakistan’s democratic framework.

Reforms Needed in Pakistan Penal Code

Abbas Awan — 2025-10-30

The Pakistan Penal Code (PPC), enacted in 1860 during British colonial rule, serves as the foundation of Pakistan’s criminal justice system. However, despite numerous amendments, it remains outdated and often fails to address modern societal needs and emerging crimes. The Code requires comprehensive reforms to align it with contemporary legal, technological, and human rights standards. Areas needing reform include gender-based crimes, cybercrimes, terrorism, and the protection of vulnerable groups. Ambiguous provisions and outdated punishments also require revision to ensure justice and fairness. Furthermore, the PPC should be harmonized with Islamic principles and international human rights obligations to maintain a balance between moral and legal justice. Effective implementation, judicial training, and legislative modernization are essential for improving the efficiency of criminal law in Pakistan. Reforms in the PPC are therefore crucial to promote a just, transparent, and equitable legal system that reflects the realities of modern Pakistani society.