PATTOKI SUGAR MILLS LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Proviso to a statutory provision, construction of — 2021 PTD 587 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 587 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: PATTOKI SUGAR MILLS LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Proviso to a statutory provision, construction of

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

PATTOKI SUGAR MILLS LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Proviso to a statutory provision, construction of --- Principles ---"Proviso" to a section of a statute had an overriding effect and control over the whole section, and function of proviso was to exclude and take out certain cases from the rule to which it was a proviso---Proviso modified main provision of an enactment and was added to an enactment to qualify or create an exception---Proviso could also be a precautionary measure, and could be used to explain general words of statute and to exclude some ground of misinterpretation which would extend it to cases not intended to be brought within its purview---Proviso was an exception to general law and must be strictly constructed.

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