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COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION Whole text canon — 2026 PTD 318 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PTD 318 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION Whole text canon

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-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 statute as a whole---Scope--- While interpreting an enactment, all its provisions must be construed together as forming one whole. It is not in accordance with sound principles of interpretation to consider one section or group of sections divorced from the remaining provisions of statute. Words used in any part of statute must, as far as possible, be interpreted in a manner consistent with other provisions and legislative intent. When meaning of a statutory provision is in question, it is proper and necessary to read that provision in its complete context. The intention of legislature must be gathered by reading statute as a whole and not by isolating a particular section. Meaning of a statute is not found in a single provision but in all provisions together and in relation to the object sought to be achieved. In Pakistani jurisprudence, it is settled that provisions of a statute must be harmoniously construed and reconciled. Any interpretation of a provision made in isolation from overall scheme of statute is contrary to settled principles of statutory interpretation.

Other judgments reported in 2026 PTD

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