MABUSHRA SAM vs GOVERNMENT OF THE PUNJAB R — 2021 PTD 929 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 929 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: MABUSHRA SAM vs GOVERNMENT OF THE PUNJAB R
Provisions referred to: S. 8---C; S. 8; Punjab Finance Act (XVII of 2014); Punjab Finance Act

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

MABUSHRA SAM VS GOVERNMENT OF THE PUNJAB R.9---Punjab Finance Act (XVII of 2014), S.8---Constitution of Pakistan, Arts.8 & 9---Right of access to justice---Luxury House Tax---Application to grievance committee---Scope---Petitioners assailed the vires of R.9 of Punjab Luxury House Tax Rules, 2014, (the Rules) on the ground that it imposed a condition that at least one instalment of tax had to be paid before filing an application to the grievance committee whereas S.8 of the Punjab Finance Act, 2014, had not imposed such condition---Validity---Section 8 of the Punjab Finance Act, 2014, provided a remedy for filing an application to the grievance committee in case of a dispute---Said S.8 had not prescribed any pre-condition which had to be complied with by a person prior to approaching the grievance committee---If the legislature intended for such a condition to be imposed, it could well have mentioned the condition in the statute itself and, therefore, the necessary implication was that the legislature did not delegate any power to the government to impose a condition which was not contemplated in the main enactment---Statutory scheme could not be upended by providing a condition which was not only stringent but had also unlawfully curtailed the right of a person to approach grievance committee---Such fetter imposed through a sub-legislative measure offended the right of access to justice and could not be countenanced---Rule 9 of the Rules was struck down by the High Court to the extent that it imposed condition on the petitioners to provide proof of payment of at least one installment of the tax.

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