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COMMISSIONER INLAND REVENUE, LAHORE vs MILLAT TRACTORS LIMITED, LAHORE Explanation to an enactment — 2024 PTD 483 SUPREME-COURT

Case information

Citation
2024 PTD 483 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2024
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, LAHORE vs MILLAT TRACTORS LIMITED, LAHORE Explanation to an enactment

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

COMMISSIONER INLAND REVENUE, LAHORE VS MILLAT TRACTORS LIMITED, LAHORE Explanation to an enactment---Rationale and scope---Purpose of an Explanation is ordinarily to explain some concept or expression or phrase occurring in the main provision---It is not uncommon for the legislature to accord either an extended or restricted meaning to such concept or expression by inserting an appropriate Explanation---Such a clarificatory provision is to be interpreted according to its own terms having regard to its context and not as to widen the ambit of the provision---As a general rule, an explanation added to a statutory provision is not a substantive provision in any sense of the term but as the plain meaning of the word itself shows, it is merely meant to explain or clarify certain ambiguities which may have crept in the statutory provision---Object of adding an Explanation to a statutory provision is only to facilitate its proper interpretation and to remove confusion and misunderstanding as to its true nature---It is relied upon only as a useful guide or in aid to the construction of the main provision---It is in this view of its effect that courts have normally given retrospective effect to such clarificatory or declaratory provisions in the shape of an Explanation---However, where the effect of the Explanation warps out of its normal purpose explained above, and acts as a substantive enactment or deeming provision, or enlarges substantive provisions of law or creates new liabilities, such an Explanation cannot be given retrospective effect unless the express language of the Explanation warrants such an interpretation.

Other judgments reported in 2024 PTD

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