American Revolution and Taxation withoutRepresentation
Written
By : Iftikhar Ali
In the mid-1760s, the establishment of Vice-Admiralty
Courts and enactment of Stamp and Revenue Acts for the Thirteen American
Colonies of British Empire are precursors for American War of Independence. A
year after the end of Seven Years’ War (1756-1763) British parliament decided
for the first time to impose direct taxes on the American Colonies under their
occupation requiring all printed documents used in the colonies to bear an
embossed revenue stamp in addition of taxes on Sugar and Tea production under
Revenue Act 1764 and Stamp Act 1765. Similarly, the establishment of
Vice-Admiralty Courts were juryless courts with jurisdiction over local legal
matters such as disputes between merchants and seamen. These courts were
run by judges that were appointed by the British Kingdome who were receiving a
5% award when they found someone guilty. The decisions were made solely by the
judge without the use of trials by jury, which was a fundamental right of
Englishmen enshrined under the provisions of Magna Carta.
The students of American history may acknowledge the facts
that during the course of American revolutionary era (1750-1783), arguments pursued
by American people under British colonies were mostly based on resolution of
disputes surrounding self-governance, representation, parliamentary sovereignty
and taxation. The Opposuit Natura steps
taken by the British Crown and Parliament outraged the colonists because they
created taxes without their consent since they had no representation in
Parliament; they eliminated trial by jury and put judges appointed by the Crown
in charge of trials, rather than local judges; they created a new regime of commissioners
to implement and enforce the regulations and prosecutions.
Colonial assemblies condemned the laws considering them to
be against the principles of natural justice, nemo iudex in
causa sua (for the rule against bias) and audi alteram partem (the right to a fair hearing)
claiming the taxation was unlawful based on the fact that they had no
representation in Parliament. “Taxation without representation is tyranny” was
a phrase, generally attributed to James Otis, reflecting the resentment of American
colonists at being taxed by a British Parliament to which they elected no
representatives which later became an anti-British slogan before the
Revolution. The Declaration of Rights and Grievances was a fourteen-point
resolution passed on October 19, 1765 by the Stamp Act Congress, declaring that
taxes imposed on British colonists without their formal consent were
unconstitutional. Contrary to the demands, The British supported the concept
of virtual representation, which was based on the belief that a Member of
Parliament would virtually represent them in the empire and there was no need
for a specific representative from the colonies. They were also manically
pained at being denied the right to a trial by jury. Violent protests
throughout the colonies were observed setting the stage for the American
independence movement.
The situation in Gilgit-Baltistan is of no difference with
that of the American revolutionary era, having Vice-Admiralty Courts, taxation
with virtual representation. Complete shutter down strike was observed across
Gilgit-Baltistan during Prime Minister Shahid Khaqan Abbasi’s visit to Skardu
on October 25, 2017 against imposition of taxes on local people by federal
government without determining the constitutional status of the region. Central
Traders Association (Anjuman E Tajran) of Gilgit-Baltistan supported by the top
crop of the area’s opposition parties joined hands with the GB’s main traders’
association to take on the GB government over taxation and representation
issues. The message by the people was wide clear as the ruling PML (N) could
only gather 150 individuals for public address of the Prime Minister and due to
non-participation of public, the Prime Minister was forced to cancel his
speech. Similar protests were also called in the past and are now became the
main slogan against the imposition of taxes, against the removal of subsidy,
negligence of the region for its due share in CPEC and for the constitutional
representation.
The Income Tax Ordinance, 2001 extends to the whole of
Pakistan specified in Article 1(2) of the Constitution whereas the territories
Gilgit-Baltistan do not constitute a part of Pakistan in terms of Article 1(2)
of the Constitution and therefore are not federally administered territories as
mentioned in the agenda. As such, the Income Tax Law in Pakistan does not
extend to these areas which are treated as foreign territories as far as
application of Pakistan’s tax laws are concerned. “No Taxation without
Representation” is the slogan of the youth, traders and political activists in
Gilgit-Baltistan. Amjad Hussain Advocate Provincial President of PPP, a
federalist party in Gilgit-Baltistan says taxation should be compatible with
political rights.
Similar discontent is felt by Bar Councils and lawyers’
strikes have paralyzed the entire judicial system of Gilgit-Baltistan. The GB
lawyers’ associations are on strike against the vacant posts of judges in the
chief court, supreme appellate court and election tribunal in the region as the
government failed to appoint members of Supreme Appellate Court.
Similarly, judges of the election tribunals have left the jobs without
concluding the election related matters due to non-payment of perks and
privileges and non-extension in their tenures. Hundreds of cases of the
government and public had been pending in the court due to vacant posts of
judges. The lawyers’ leaders alleged that the Chief Justice of Supreme Applied
Court Rana Shamim wanted to pick non-local judges in violation of governance
order 2009.
Gilgit-Baltistan is the gateway of CPEC, guarantor and
reservoir of Pakistan’s water and energy requirements. Lessons must be learned
from the history of British administration of American colonies and similar
mistakes may not be repeated. Leadership in Islamabad is engaged in
power-politics and political brawls of each against all neglecting a volcano up
in the mountainous region. Issues of political, constitutional, representation,
taxation and judicial importance must be considered and amicable resolution be
sought by the civil-military leadership of the country addressing the righteous
demands of the local populace.
The writer is an
Assistant Professor at the Karakoram International University Gilgit and former
Secretary of Gilgit-Baltistan Local Council Board.
