Law: Excise Duty on Production Capacity (Cotton Fabrics) Rules, 1968

Section: R-3,3(9)

(a) Excise Duty on Production Capacity (Cotton Fabrics) Rules, 1968--R. 3(9)--Constitution of Pakistan (1973), Art.185(3)-- Claim of rebate-- Compliance of 11.30), Production Capacity (Cotton Fabrics) Rules, 1968--Leave to appeal was granted to consider whether sufficient compliance of said Rule was made by the petitioner. (b) Administration of justice-- --Technicalities--Rules under statute--Principle of "substantial compliance" with requirements of Rules--Rules dealing with ordinary subject or a specific question of Public Policy- - Compliance- -Conditions.- -'[Interpretation of statutes]. The proper place of procedure in any system to so M Mist ration of justice is to help and not to thwart the grant to the people of their rights. All technicalities have to be avoided unless it be essential to comply with them on grounds of public policy. The English system of administration of justice on which our own is based may be to a certain extent technical but we are not to take from that system its defects. Any system which by giving effect to the form and not to the substance defeats substantive rights is defective to that extent. The ideal must always be a system that gives to every person what is his. The principle of 'substantial compliance', particularly with regard to requirement of statutory rules has been accepted by the Pakistan supreme Courts. Pakistan superior Courts while insisting on compliance with the statutory rules in accordance with their provisions as also the part--tit laws; have also by and large accepted the rule of 'substantial compliance' with a view to see that they are not applied and operated.,,.' as "stumbling blocks", instead of "stepping stones". They should,"' ,also be not used. simply to trap people by technicalities of these Rules instead of advancing the purpose for which they are framed. The distinction Will- nave to be made between one type of 'rule and others e.g. even the rules relating to procedure could be divided into those relatable to Court proceedings or the proceedings before other forums including quasi-judicial, and those relating to ,other matters. It would depend upon the circumstances of each case; whether, or not…

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