Law: Constitution of Pakistan, 1973

Section: 199

Law: Sales Tax Rules, 2006

Section: 150ZA,150ZB,150ZC,150ZD,150ZE

Law: Sales Tax Act, 1990

Section: 3(9A),23,26,40C,50

(a) Constitution of Pakistan--Art. 199---Constitutional jurisdiction of High Court---Judicial review of delegated / subordinate legislation---Scrutiny of the Constitutionality of legislation by High Court under Art. 199 of the Constitution---Scope---Delegated legislation beyond powers conferred by parent statute---Principles of judicial review of such legislation---Scope---To determine vires of delegated legislation, High Court had to examine whether such delegated Legislation was beyond power granted by the enabling Legislation; and whether process for formulating such delegated Legislation / Rules prescribed by parent statute was followed, and whether such delegated Legislation consistent with objective of parent statute. Muhammad Amin and others v. Government of Pakistan 2015 SCMR 630; Khawaja Ahmad Hassan v. Province of Punjab 2015 SCMR 186 and Aziz Ahmad v. Provincial Police Officer PLD 2005 Lah. 185 rel. (b) Interpretation of statutes ---Delegated Legislation---Rules / regulations framed under a statute---Delegated legislation---Nature and object of such legislation---Construction of delegated legislation---Invalidity of delegated legislation---Scope----Provisions of a statute, if they dealt with a subject matter in considerable detail, then scope of delegated legislation correspondingly became limited and if a statute generally dealt with the subject matter, then scope of delegated legislation made under it shall become greater and it was assumed that legislature consciously decided to leave details to be filled out by delegated legislation---Theory underlying principle of delegated legislation was that legislature was only concerned with general principles whereas executive and other authorities authorized to make delegated legislation, addressed matters of administration---Grant of power of legislation included power to enact incidental or ancillary legislation, which power was inherent in Constitution---Presumption of validity existed with regard to delegated legislation and Rules made under statutory mandate ought to be read and interpreted in broad manner which made them consistent with parent statute---Court holding inquiry did not indulge in…

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