ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED (IESCO) vs The APPELLATE TRIBUNAL INLAND REVENUE (H — 2023 SCMR 1516 SUPREME-COURT

Case information

Citation: 2023 SCMR 1516 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED (IESCO) vs The APPELLATE TRIBUNAL INLAND REVENUE (H
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

ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED (IESCO) VS The APPELLATE TRIBUNAL INLAND REVENUE (H.Q), ISLAMABAD Legislature doesn't use superfluous or insignificant words in a provision or statute therefore, while interpreting any word or terms in a statute a construction that makes the statute operative and the words pertinent must be preferred to the one that renders the words ineffective, void and useless---Statute is supposed to be an authentic repository of the legislative will and the function of a court is to interpret it according to the intent of who made it---Court should as far as possible avoid that construction which attributes irrationality to the legislature---It must obviously prefer a construction which renders the statutory provision constitutionally valid rather than that which makes it void.

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