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COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD vs AL-SEHAR MANUFACTURER (PVT — 2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD vs AL-SEHAR MANUFACTURER (PVT
Subject matter
Tax & Customs
Provisions referred to
S. 45B---

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 INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Section 45B of the Sales Tax act, 1990, empowers the Commissioner (appeals) to make further inquiry for the purpose of deciding appeal provided that he does not remand the case---Elementary rule of construction of statutes is that the court is called upon to interpret any provision needs to ascertain the intention of law-makers from the words used which may receive their literal, natural and ordinary meaning where the words are not defined in the statute which is known as 'rule of litera legis'---applying the said rule of construction, the use of word 'may' in the above referred provision was not accidental but a deliberate and conscious insertion by the law makers who were aware about the implication of word 'may'---Deliberate use of word 'may' and phrase 'as may be necessary' suggests that the legislature has left it on the discretion of the Commissioner (appeals) to decide with application of mind whether to make any inquiry or not varying from case to case as deemed necessary with a condition that the Commissioner (appeals) shall not remand the case for de novo consideration.

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