Law: Income Tax Ordinance, 2001

Section: 131(5)

(a) Interpretation of statutes--- ----Absurdity cannot be attributed to legislature. (b) Interpretation of statutes--- ----Mandatory/directory provision of law---Determination---Where consequence of failure to comply with a provision is not mentioned, such provision is directory and where consequence is expressly mentioned, said provision is mandatory. Malik Umar Aslam v. Mrs. Sumaira Malik and others 2014 SCMR 45; Maulana Nur-ul-Haq v. Ibrahim Khalil 2000 SCMR 1305; Ghulam Hassan v. Jamshaid Ali and others 2001 SCMR 1001, Human Rights Cases Nos. 4668 of 2006, 1111 of 2007 and 15283-G of 2010 and PLD 2010 SC 759 rel. (c) Income Tax Ordinance (XLIX of 2001)-----S. 131(5)---Stay of recovery---Duration---Petitioner was a taxpayer and his grievance was that despite pendency of appeal before Appellate Tribunal Inland Revenue, authorities were bent upon to recover disputed amount---Validity---Time specified in S. 131(5) of Income Tax Ordinance, 2001 was directory and therefore, if appeal was not decided within said period, stay would continue till disposal or decision of appeal unless expressly recalled by Appellate Tribunal Inland Revenue---Any other interpretation to provision of S. 131(5) of Income Tax Ordinance, 2001 would defeat the legislative intent of protecting a taxpayer against undue hardship---High Court declared that stay granted by Appellate Tribunal Inland Revenue would continue to remain effective till disposal/decision of appeal unless expressly recalled after affording an opportunity of hearing---High Court observed that Appellate Tribunal Inland Revenue was expected to decide the appeal expeditiously---Constitutional petition was allowed accordingly. THIS JUDGMENT DELIVERED BY: ATHAR MINALLAH:------------------ The petitioner has invoked the jurisdiction of this Court under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973 (hereinafter referred to as the "Constitution"). The prayer sought in the instant petition is as follows:-- "It is, therefore, prayed in the interest of justice that this Honourable Court may be pleased to: I. Prohibit the Respondents, jointly and severally, from taking any adverse actions or any measures…

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