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 Well recognized rule of construction or interpretation of any statute or its particular provision is that the intention of the legislature must be discovered from the words used---If the words used are capable of one construction only, then it would not be open to the courts to adopt any other hypothetical construction---If the words of a statute or its any provision are readily understood without any ambiguity, then obviously, it is not for the court to raise any doubt as to what they mean for any contrary view, rather the same should be implemented without any hesitation.

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