POPULAR INTERNATIONAL (PVT.) LIMITED vs PAKISTAN through Secretary, Revenue and Ex-Officio Chairman, F — 2024 PLD 325 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2024 PLD 325 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2024
Reporter: PLD
Parties: POPULAR INTERNATIONAL (PVT.) LIMITED vs PAKISTAN through Secretary, Revenue and Ex-Officio Chairman, F
Subject matter: Tax & Customs
Provisions referred to: S. 23; Sales Tax Act (VII of 1990); Sales Tax Act; Drugs Regulatory Authority 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

POPULAR INTERNATIONAL (PVT.) LIMITED VS PAKISTAN through Secretary, Revenue and Ex-Officio Chairman, F.B.R. Ss. 23, 32 & 36---Sales Tax Act (VII of 1990), Eighth Schedule, Entry No. 81---Medical Devices Rules, 2017, R. 52---Notification SRO 526(I)/2021, dated 30-04-2021---Notification, vires of---Removal of difficulties clause---Scope---Petitioner, who imported and distributed drugs, was aggrieved of withholding of benefits under Entry 81 of Eighth Schedule to Sales Tax Act, 1990, on the basis of notification SRO 526 (I)/2021, dated 30-04-2021---Plea raised by authorities was that in exercise of powers under S. 23 of Drugs Regulatory Authority Act, 2012 and Medical Devices Rules, 2017, the notification SRO 526(I)/2021, dated 30-04-2021, was issued---Validity---Removal of difficulties clause could only be utilized for a restricted purpose and such provision could not be used to alter the scope of parent law---Rules which were merely subordinate legislation could not override or prevail upon the provisions of parent statute and whenever there was any inconsistency between the rule and statute, the latter must prevail---All efforts to reconcile inconsistency should be made and provisions of parent statute should prevail, if the conflict was incapable of being resolved---Constitutional petition filed by petitioner company was allowed accordingly.

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