FARRUKH RAZA SHEIKH vs The APPELLATE TRIBUNAL INLAND REVENUE Rules made under an Act or Ordinance — 2022 PTD 1467 SUPREME-COURT

Case information

Citation: 2022 PTD 1467 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: FARRUKH RAZA SHEIKH vs The APPELLATE TRIBUNAL INLAND REVENUE Rules made under an Act or Ordinance
Subject matter: Tax & Customs

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

FARRUKH RAZA SHEIKH VS The APPELLATE TRIBUNAL INLAND REVENUE Rules made under an Act or Ordinance---Subservient to the parent Act/Ordinance---Rules being subordinate or delegated legislation, are framed under the authority of the parent statute, and are therefore subservient to the primary legislation---Rules cannot contradict, override or add to the clear provisions of the parent statute---Rules are to carry out the purposes of the parent statute and cannot offend, oppose or be inconsistent with the provisions of the parent statute---Any rule, to the extent of any inconsistency with the parent statute is, therefore, ultra vires of the parent statute.

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