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COCA COLA EXPORT CORPORATION PAKISTAN BRANCH vs DEPUTY COMMISSIONER INLAND REVENUE S — 2026 PTD 1 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PTD 1 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
COCA COLA EXPORT CORPORATION PAKISTAN BRANCH vs DEPUTY COMMISSIONER INLAND REVENUE S
Provisions referred to
S. 24

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

COCA COLA EXPORT CORPORATION PAKISTAN BRANCH VS DEPUTY COMMISSIONER INLAND REVENUE S. 24a---Passing of order---Reasons to be given---Object and purpose---General Clauses act, 1897, has been called the legislative dictionary; the object is to promote brevity and uniformity in the language of the statutes---a number of expressions have been defined in the acts, making them of general application, except where an intention to the contrary appears in the particular act in which they may be used---The General Clauses act, the Provincial acts and their definitions and rules of construction automatically apply to all statutes, unless contrary be expressed or the context otherwise requires and must, therefore, be always borne in mind in the construction of statutes---In other words, the rules enacted in these acts have a binding effect---Section 24aaccords legislative recognition to the well-known rule that all persons exercising State power have to act fairly, justly and honestly---Section 24a of the General Clauses act, 1897, gives legislative recognition to the view that the duty to give reasons is part of the duty to uphold the rule of law in the sense indicated above, by providing that the statutory decision-maker shall "so far as necessary or appropriate, give reasons for making the order or, as the case may be, for issuing directions..."; it also gives effect to the principles of fairness---Decision-making power is subject to an implied duty to give reasons.

Other judgments reported in 2026 PTD

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