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The COMMISSIONER INLAND REVENUE vs MEKOTEX (PVT — 2024 PLD 1168 SUPREME-COURT

Case information

Citation
2024 PLD 1168 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2024
Reporter
PLD
Parties
The COMMISSIONER INLAND REVENUE vs MEKOTEX (PVT
Provisions referred to
S. 6---E; General Clauses Act

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

The COMMISSIONER INLAND REVENUE VS MEKOTEX (PVT.) LIMITED S. 6---Effect of repeal of a law---'Repeal' and 'amendment'---Synonymity---There is no difference in principle between repeal and amendment, as every amendment inherently involves a repeal, where the law in its previous form disappears and a new law takes its place---Whether the legislature states that a particular section will be amended in a certain way or declares that the section is repealed and replaced by a new one, the outcome is fundamentally the same---In its broader scope, the word 'repeal' as used in Section 6 of the General Clauses Act, 1897 includes amendment, as both processes ultimately achieve the same legislative result---While 'repeal' generally refers to the abrogation of an entire law and 'amendment' to changes within a statute, both carry the same effect, making it necessary to treat them similarly---Therefore, Section 6 of the General Clauses Act, 1897 also applies to the amendment of a law.

Other judgments reported in 2024 PLD

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