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WAK LIMITED MULTAN ROAD, LAHORE vs COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) Word "shall" — 2025 SCMR 1280 SUPREME-COURT

Case information

Citation
2025 SCMR 1280 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2025
Reporter
SCMR
Parties
WAK LIMITED MULTAN ROAD, LAHORE vs COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) Word "shall"
Subject matter
Tax & Customs

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

WAK LIMITED MULTAN ROAD, LAHORE VS COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) Word "shall"---Scope---Generally Courts have more readily concluded that in appropriate circumstances a "shall" is to be read as "may" (i.e., that the provision seemingly mandatory was in actuality directory) rather than the other way round.

Other judgments reported in 2025 SCMR

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