COMMISSIONER INLAND REVENUE, ZONE-III RTO, RAWALPINDI vs SARWAQ TRADERS, RAWALPINDI 'Directory' and 'mandatory' provisions — 2025 SCMR 341 SUPREME-COURT

Case information

Citation: 2025 SCMR 341 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE, ZONE-III RTO, RAWALPINDI vs SARWAQ TRADERS, RAWALPINDI 'Directory' and 'mandatory' provisions

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, ZONE-III RTO, RAWALPINDI VS SARWAQ TRADERS, RAWALPINDI 'Directory' and 'mandatory' provisions---Ascertainment of---Legislative intent can be drawn by consideration of the entire statute, its nature, its object and the consequences whether it will cause serious inconvenience or injustice to persons as a result of construing the provision in one way or the other---If by holding a provision mandatory serious general inconvenience will be created for innocent persons of the general public without furthering the object of the enactment, the same should be construed as directory.

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