PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMAB

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PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) VS APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD S. 38---State-owned entity, matter of---Alternate Dispute Resolution, referral to---Whether mandatory or not---Federal Excise Reference Applications were filed by Pakistan Television Corporation Limited(Applicant) against order passed by the Appellate Tribunal Inland Revenue---Admittedly, the Applicant is a State-owned entity within the meaning of "The State-owned Enterprises (Governance and Operations Act, 2023) and by operation of law was required to apply to the Board for the appointment of a committee for the resolution of the disputes under S. 38 of the Federal Excise Act, 2005---Any provision of law so far as it exists in a fiscal statute, like Federal Excise Act, 2005, has to be respected and followed---Where a law requires something to be done in a particular manner, it must be done in that manner and not otherwise---It has been made mandatory in the Federal Excise Act, 2005, that State-owned entities have to apply for resolution of the disputes through Alternate Dispute Resolution (ADR)---Said provision of the statute (S. 38 of the Act 2005) laid down a complete mechanism using word 'shall' which have the mandatory application---When the word 'shall' is used in a provision of law, it is to be construed in its ordinary grammatical meaning and normally the use of word 'shall' by the legislature brands a provision as mandatory, especially when an authority is required to do something in a particular manner---Therefore, the use of the word 'shall' is a strong indicator that the provisos in question are mandatory in nature---The ultimate test to determine whether a provision is mandatory or directory is that of ascertaining the legislative intent while the use of the word 'shall' is not the sole factor which determines the mandatory or directory nature of a provision, it is certainly one of the indicators of legislative intent; other factors include the presence of penal consequences in case of non-compliance, but perhaps the clearest indicator is the object and purpose of the statute and the provision in question---It is the duty of the Court to garner the real intent of the legislature as expressed in the law itself---High Court directed to refer the matter-in-hand to the forum of Alternate Dispute Resolution Committee provided under S. 38 of the Federal Excise Act, 2005, for resolution of the matter---Application was disposed of accordingly.

PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD S — 2025 PTD 1575 ISLAMABAD

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