Law:

Section:

(a) Interpretation of statutes--- ----Law should be saved rather than destroyed and for such purpose courts, as far as possible, should lean in favour of upholding constitutionality of legislation. (b) Interpretation of Constitution--- ----Legislative enactment---Presumption---Judicial approach---Scope---There is presumption in favour of constitutional validity of legislative enactment, unless ex facie it is violative of some constitutional provision---In doing so, judicial approach should be dynamic rather than static, pragmatic and not pedantic, and elastic rather than rigid. Elahi Cotton Mills Pvt. Ltd. v. Federation of Pakistan PLD 1997 SC 582 rel. (c) Interpretation of statutes--- ----Provincial statute---Scope---Legislative bodies, for enactment of provincial laws, have independent powers, leaving no room for comparison on the yardstick of discrimination. (d) Punjab Finance Act (I of 2008)--- ----S. 6---Constitution of Pakistan (1973), Arts, 25 & 185 (3)---Tax on imported luxury vehicles, vires of---Doctrine of discrimination---Applicability---Petitioners were owners, occupants or keepers of imported motor cars falling within the ambit of such taxing provision---Plea raised by petitioners was that it was discriminatory nature of tax on naming it as "Luxury tax"---Validity---Classification made under S.6 of Punjab Finance Act, 2008, was based on rational criteria of engine capacity of motor cars with specific exemption provided to certain categories of motor cars in S.6(3) of Punjab Finance Act, 2008---As such the taxing legislation could not be termed as violative of S.25 of the Constitution, nor use of title "Luxury tax" had any material significance to help the petitioners---Supreme Court declined to interfere in the passed by High Court and imposition of Luxury tax was maintained---Leave to appeal was refused. Sayphire Textile Mills Ltd. v. Govt. of Sindh PLD 1990 Kar. 402; Federation of Pakistan v. Shaukat Ali Mian PLD 1999 SC 1026; Charaujit Lal v. Union of India AIR 1951 SC 410; Harjina & Co. v. Islamic Republic of Pakistan 1993 SCMR 1342; Raja Industries Ltd. v. Government of Punjab 1999 MLD 3141; Express Hotels Pvt. Ltd. v. State of…

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