POPULAR INTERNATIONAL (PVT.) LIMITED vs PAKISTAN through Secretary, Revenue and Ex-Officio Chairman, F

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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. Citation Name: 2024 PTD 1121 KARACHI-HIGH-COURT-SINDH POPULAR INTERNATIONAL (PVT.) LIMITED VS PAKISTAN through Secretary, Revenue and Ex-Officio Chairman, F.B.R. Delegated legislation---Rules made under a statute---Scope---Rules are considered subordinate and delegated legislation deriving authority and legal cover from the provisions of main statute and cannot override the provisions of statute---To determine vires of delegated legislation, Court has to examine as to whether, such delegated legislation is beyond the power granted by enabling legislation and whether such delegated legislation is consistent with and in furtherance of parent statute---Delegated legislation can be struck down if it is repugnant to general purpose of the statute which authorized it or is in conflict with the main statute.

POPULAR INTERNATIONAL (PVT.) LIMITED vs PAKISTAN through Secretary, Revenue and Ex-Officio Chairman, F — 2024 PTD 1121 KARACHI-HIGH-COURT-SINDH

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