Law:

Section:

(a) Appeal---- ---- Right of appeal was a substantive right which had to be conferred in express terms by an express enactment. Hassan Bakhsh v. Settlement Commissioner, Rawalpindi and others PLD 1970 SC 1 and Muzaffar Ali v. Muhammad Shafi PLD 1981 SC 94 ref. (b) Appeal---- ----Right of appeal does not exist merely on the theory that an appeal is regarded as continuation of trial but has to be created and granted by a Statute. (c) Constitution of Pakistan (1973)----- ----Art.227---Scope and application of Art.227 of the Constitution. Article 227 of the Constitution enjoins upon the State to bring all existing, laws in conformity with the Injunctions of Islam as laid down in the Holy Qur'an and Sunnah and no law is to be enacted which is repugnant to the Injunctions of Islam. The effect to the provision of Article 227 is to be, given only in the manner provided in Part-IX of the Constitution. However, question arises as to what would be the mode of interpretation till such time that exercise envisaged in Part-IX of the Constitution is undertaken and completed. The point came up for consideration in the case of Commissioner of Income-tax, Peshawar v. Messrs Siemen A.G. PLD 1991 SC 368. So long as the existing statutes are not brought in conformity with the Injunction of Islam (Article 227 of the Constitution), in their interpretation, application and enforcement wherein discretionary judicial elements are involved, only that course would be adopted which is in accord with the Islamic Philosophy, its common law and' jurisprudence. Commissioner of Income-tax, Peshawar v. Messrs Siemen A.G. PLD 1991 SC 368 fol. (d) Islamic Jurisprudence----- ---- Appeal---Barring a right of appeal offends against Injunctions of Islam. PLD 1989 SC 6 and PLD 1988 SC 2002 ref. (e) Income Tax Ordinance (XXXI of 1979)----- ----S.129(1)---Appeal---Right of appeal conferred by S.129(1), Income Tax Ordinance, 1979 is substantive right and further it is in consonance with Islamic Injunctions and its absence in the Statute or its taking away by any legislative exercise would be repugnant to the Injunctions of Islam. Hafiz Abdul Waheed v. Miss Asma Jehangir and another PLD 1997 Lah. 301 ref.…

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