Law: BEFORE AQEEL AHMED ABBASI AND ABDUL MOBEEN LAKHO, JJ

Section:

(a) Sales Tax Act (VII of 1990)----Eighth Schedule, Entry No. 81--Drug Regulatory Authority of Pakistan Act (XXI of 2012), Ss. 23, 32 & 36--Medical Devices Rules, 2017, R. 52--Notification SRO 526(I)/2021, dated 30-04-2021-- Notification, vires of--Removal of difficulties clause--Scope-- Petitioner, who imported and distributed drugs, was aggrieved of withholding of benefits under Entry 81 of Eighth Schedule to Sales Tax Act, 1990, on the basis of Notification SRO 526(I)/2021, dated 30-04-2021--Plea raised by authorities was that in exercise of powers under S. 23 of Drug Regulatory Authority Act, 2012 and Medical Devices Rules, 2017, the Notification SRO 526(I)/2021, dated 30-04- 2021, was issued--Validity--Removal of difficulties clause could only be utilized for a restricted purpose and such provision could not be used to alter the scope of parent law--Rules which were merely subordinate legislation could not override or prevail upon the provisions of parent statute and whenever there was any inconsistency between the rule and statute, the latter must prevail--All efforts to reconcile inconsistency should be made and provisions of parent statute should prevail, if the conflict was incapable of being resolved--Constitutional petition filed by petitioner company was allowed accordingly. Government of Balouchistan v. Shah Muhammad PLD 2023 SC 609; Farrukh Raza Sheikh v. The Appellate Tribunal, Inland Revenue and others 2022 SC MR 1787; Abbu Hashmi v. Federation of Pakistan and others PLD 2021 Sindh 492; Messrs Pakistan Television Corporation Limited v. Commissioner Inland Revenue (Legal) LTU, Islamabad and others 2019 SCMR 282; Messrs Pakistan Television Corporation Limited v. Commissioner Inland Revenue (Legal), LTU, Islamabad and others 2017 SCMR 1136; Elahi Cotton Ltd. v. Federation of Pakistan PLD 1997 SC 582; Ittefaq Foundry v. Federation of Pakistan and others PLD 1990 Lah. 121; Johnson and Johson Pakistan (Pvt.) Limited v. Federation of Pakistan PLD 2021 Lah. 314; PM DC v. Shahida Islam Medical Complex (Pvt.) Limited 2019 CLC 1761; PLD 2014 SC 389 and PLD 2011 SC 619 rel. (b) Interpretation of statutes----Delegated legislation--Rules made under a…

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