Law: Income Tax Ordinance, 1979

Section: 134,134(5),129

(a) Income Tax Ordinance (XXXI of 1979)---S. 134(5)---"Shall" as used in S.134(5), Income Tax Ordinance, 1979 had not made the provisions mandatory in nature---Where the consequences of failure to comply with the provision were not stated, the provision was directory and where consequences were specifically mentioned, the provision was mandatory---Consequences of failure to comply with S.134(5) of the Income Tax Ordinance, 1979 having not been given, it could not be construed as a mandatory provision of law but was a directory provision. (b) Interpretation of statutes-- ----Mandatory or directory provision of law---Determination---Principles--­No universal rule or absolute test existed for determining whether a provision of law was mandatory or directory and it was to be determined according to the intention of the Legislature and the language which had been used in the provision---Ordinarily, where consequences of 'failure to comply with certain provisions were not stated those were to be deemed to be directory, and where the consequences were specifically mentioned, the provision was mandatory---Statute, as a general rule was understood to be directory when it contains matter merely of directions but it was construed as mandatory when those directions were followed up by an express provision that in default of following them, he had to face the consequences--­Provision was mandatory if its disobedience entitled a serious legal consequence. 1997 CLC 1724; 1'993 CLC 1666; 1996 SCMR 70; PLD 1984 SC 289; (1955) 27 ITR 587; (1942) 10 ITR 286; PLD 1982 SC (AJ&K) 112; 1996 PTD (Trib.) 334; (1950) 18 ITR 72 and PLD 1985 SC (AJ&K) 85 rel. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 134(5)---Object of S.134(5) of the Income Tax Ordinance, 1979 was to secure the revenue for the benefit of the State---Fiscal statutes were to be construed strictly in favour of subjects and basic object of all such statutes was to secure the revenue for the benefit of State and not to arm the litigant with a weapon of technicality. PLD 1984 SC 289 rel. (d) Interpretation of statutes- ---- Fiscal statute---Where a provision was open to two reasonably possible interpretations,…

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