Law: West Pakistan Finance Act, 1962

Section: 3,8,10

(a) West Pakistan Finance Act (I of 1962)---Third Sched. Ss.3, 8 & 10---West Pakistan Finance Act (IX of 1963), Third Sched., Ss. 3, 8 & 10---Constitution of Pakistan (1973), Art. 185(3)---Leave to appeal was granted to consider, whether the Third Scheds. to the Acts, which prescribed the mode for realisation of tax, should have been liberally construed in a manner to harmonize the apparent inconsistency with the charging section in order to fulfil the aim and object of the same. (b) Interpretation of statutes--- ---- Taxing statute---Irreconcilable inconsistency between a charging section and the Sched:-Schedule is to yield to the Act. Craies on Statute Law, Seventh Edn., 1971 p.225 and N.S. Bindra's Interpretation of statutes Seventh Edn., p.92 ref. Khan Bahadur Amir-ud-Din and others v. West Punjab Province PLD 1956 FC 220 and Lt: Col. Nawabzada Muhammad Amir Khan v. The Controller of Estate Duty and others PLD 1961 SC 119 distinguished. (c) Interpretation of statutes--- ---- Court can supply an obvious omission in a particular provision of a statute or omit some word which is apparently redundant in the context of the provision but cannot legislate in place of the legislature. Craies on Statute Law, Seventh Edn. 1971 p.225; N.S. Bindra on interpretation of Statutes, Seventh Edn. p.92; Khan Bahadur Amir-ud-Din and others v. West Punjab Province PLD 1956 FC 220; Lt: Col. Nawabzada Muhammad Amir Khan v. The Controller of Estate Duty and others PLD 1961 SC 119; Inland Revenue Commissioners v. Ross and Coulter and others (Bladnoch Distillery Co., Ltd.) (1948) 1 All. E.R.; Messrs Hirjina & Co. (Pakistan) Ltd., Karachi v. Commissioner of Sales Tax Central, Karachi 1971 SCMR 128; The Commissioner of Agricultural Income Tax, East Bengal v. B.W.M. Abdur Rahman, Manager, Taki Bara Taraf Wards Estate 1973 SCMR 445; Collector of Customs (Appraisement), Karachi and others v. Messrs Abdul Majeed Khan and others 1977 SCMR 371; Messrs Yousuf Re-rolling Mills v. The Collector of Customs and another PLD 1989 SC 232 and Government of Pakistan and others v. Messrs Hashwani Hotel Ltd. PLD 1990 SC 68 ref. (d) West Pakistan Finance Act (I of 1962)--- ----Third Schedule…

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