ALLIED BANK LIMITED vs The COMMISSIONER OF INCOME TAX, LAHORE Maxim "delegatus non potest delegare" — 2023 SCMR 1166 SUPREME-COURT

Case information

Citation: 2023 SCMR 1166 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: ALLIED BANK LIMITED vs The COMMISSIONER OF INCOME TAX, LAHORE Maxim "delegatus non potest delegare"
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

ALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Maxim "delegatus non potest delegare"---Scope and meaning---Delegation of power---It is a general principle of public law that where the legislature vests powers in a person, indicating that trust is being placed in his individual judgment and discretion, that person is prima facie required to exercise that power personally, however, the said principle is not absolute and yields to the language, scope and object of the statute conferring the said powers---Legislation may expressly provide for a statutory procedure to delegate such powers vested in an administrative authority, after the exercise of which, the delegate can then exercise the delegated power in their own right.

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