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KASSIM TEXTILE MILLS (PVT.) LIMITED vs COMMISSIONER INLAND REVENUE, KARACHI Literal rule — 2025 PTD 1230 SUPREME-COURT

Case information

Citation
2025 PTD 1230 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2025
Reporter
PTD
Parties
KASSIM TEXTILE MILLS (PVT.) LIMITED vs COMMISSIONER INLAND REVENUE, KARACHI Literal rule

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

KASSIM TEXTILE MILLS (PVT.) LIMITED VS COMMISSIONER INLAND REVENUE, KARACHI Literal rule---Legislation---Powers of Court---Where words of statute are clear and unambiguous, provision should be given its plain and normal meaning, without adding or rejecting any words---Departure from literal rule, by making structural changes or substituting words in a clear statutory provision, under the guise of interpretation will pose a great risk as the changes may not be what the Legislature intended or desired---Court cannot recast or reframe legislation, as it has no power to legislate---Court cannot add words to a statute or read words into it which are not there unless principles of interpretation of statute require otherwise---Legislature means what it says and says what it means---It is the obligation of Courts of law to further clear intendment of Legislature and not to frustrate it by ignoring the same---Legislative wisdom cannot be replaced by the Judge's views.

Other judgments reported in 2025 PTD

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