Law: Sales Tax Act, 1990

Section: 7,8,59,71,73

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sales Tax Act (VII of 1990)---Ss. 7, 8, 59, 71 & 73---Constitution of Pakistan (1973), Art.199---Constitutional petition---Beneficial provision of law---Non-extending of benefits on the basis of subsequent insertion in same statute---Assessee sought adjustment of input tax from output tax for the period when it was registered voluntarily---Authorities refused such adjustment and also did not extend the benefit under S.59 of Sales Tax Act, 1990---Customs, Excise and Sales Tax Appellate Tribunal also denied privileges and benefits of S.7 of Sales Tax Act, 1990, on the ground that provisions of Ss. 8, 59, 71 and 73 of Sales Tax Act, 1990, were subsequent to S.7 of the Act in sequence and the latter provisions of the Act overrode the earlier provision of law---Tribunal also denied the benefit for the reason that S.7 of Sales Tax Act, 1990, did not control the provisions of S.59 of Sales Tax Act, 1990, as the latter was a special provision envisaging a special situation and allowing certain benefits with the disciplines of limitations and conditions prescribed therein---Validity---High Court disagreed with the view taken by Customs, Excise and Sales Tax Appellate Tribunal that subsequent provisions under a statute overrode the earlier provisions---No such view was sustainable until and unless legislature had specifically provided that the subsequent provisions would have overriding effect---High Court set aside the view taken by the Tribunal regarding exclusion of S.7 by S.59 of Sales Tax Act, 1990 and remanded the matter to the Tribunal for decision afresh---Appeal was allowed accordingly. (b) Interpretation of statutes--- ----General and special provisions of a statute---Applicability---Principles---If two sections deal with similar circumstances, special provisions under the statute would exclude the general provision in the statute---If two provisions deal with different situations and operate in different sets of facts then, the special provision would not exclude the general provision for the reason that they are not exclusive of each other---If two provisions of law, one special in nature and the other general in nature deal with two different…

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