COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION Whole text

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COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE VS COCA COLA EXPORT CORPORATION Whole text canon---Principle---A provision not to be read in isolation---Contextual and harmonious construction---Legislative intent to be gathered from the statute as a whole---Scope---In interpreting an enactment, all its parts must be construed together as forming one whole and it is not in accordance with sound principles of construction to consider one section, or group of sections, divorced from the rest of the statute---Further, so far as possible, that construction must be placed upon words used in any part of the statute which makes them consistent with remaining provisions and with the intention of the legislature to be derived from a consideration of the enactment---When the question arises as to the meaning of a certain provision in a statute, it is not only legitimate but proper to read that provision in its context---It is arule now firmly established that the intention of the legislature must be found by reading the statute as a whole---In ascertaining the plain meaning of the statute, the Court must look to the particular statutory language at issue, as well as the language and design of statute as a whole---Meaning of a statute is to be looked for, not in any single section, but in all the parts together and in their relation to the end in view---In our jurisprudence, it is also firmly settled that the provisions of a statute have to be read as a whole and all its provisions must be harmoniously construed and reconciled---The intention of the lawmaker is gathered by reading the enactment as a whole and not in isolation and any interpretation of a provision, which is made in isolation of other provisions and overall scheme of the statute, is not in accordance with the canons of construction of statutes.

COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION Whole text canon — 2026 PLD 90 LAHORE-HIGH-COURT-LAHORE

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