COMMISSIONER OF INLAND REVENUE vs NAILA KAREEM Principles of construction — 2021 PTD 1492 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1492 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: COMMISSIONER OF INLAND REVENUE vs NAILA KAREEM Principles of construction

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COMMISSIONER OF INLAND REVENUE VS NAILA KAREEM Principles of construction---Test to determine whether a provision was directory or mandatory in nature---Integral test was to ascertain Legislative intent and purpose to be achieved by application of a provision of law rather than taking a literal approach---Preferable interpretation would be one which advanced object of an enactment over one which defeated the same---Intention of Legislature was to be ascertained not only from phraseology of a provision but also by considering its nature, object, and the consequences which would follow from construing it one way or the other---Where private rights called for exercise of power vested in a public official, then language used therein, though could be permissive and directory in form, was in fact was pre-emptory or mandatory as a general rule.

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