COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICER (RTO), MAYO ROAD, RAWALPINDI vs SARWAQ TRADERS, 216/1-A, ADAMJEE ROAD, RAWALPINDI Fiscal statute — 2022 PTD 1128 SUPREME-COURT

Case information

Citation: 2022 PTD 1128 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICER (RTO), MAYO ROAD, RAWALPINDI vs SARWAQ TRADERS, 216/1-A, ADAMJEE ROAD, RAWALPINDI Fiscal statute

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-II, REGIONAL TAX OFFICER (RTO), MAYO ROAD, RAWALPINDI VS SARWAQ TRADERS, 216/1-A, ADAMJEE ROAD, RAWALPINDI Fiscal statute---Provision in a fiscal statute---Whether mandatory or directory nature---Ultimate test to determine whether a provision is mandatory or directory is that of ascertaining the legislative intent---While the use of the word 'shall' is not the sole factor which determines mandatory or directory nature of a provision, it is certainly one of the indicators of legislative intent---Other factors include the presence of penal consequences in case of non-compliance, but perhaps the clearest indicator is the object and purpose of the statute and the provision in question---Court had to garner the real intent of the legislature as expressed in the law itself---Negative language used in a statute where it imposes a statutory duty on a public official means that the provision is mandatory even if no penalty is prescribed for it.

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