COLLECTOR SALES TAX AND FEDERAL EXCISE L.T.U. vs Messrs QASIM
This matter concerns a petition for leave to appeal against a judgment of the High Court regarding the applicability of tax provisions. The core legal question is whether the Government could charge or levy further tax under the Sales Tax Act, 1990, specifically section 3(1A), as it existed in 2001, in the absence of a specific inclusion of that provision within the Sindh Sales Tax Ordinance, 2000. The petitioner contends that the High Court erred in its interpretation, arguing that when a statute references a particular section, it inherently includes all subsections, clauses, provisos, and explanations contained therein, rendering specific enumeration unnecessary. Furthermore, the petitioner challenges the High Court's reliance on previous case law, asserting that those precedents are distinguishable from the current facts. The Supreme Court, finding that the contentions advanced require thorough examination, granted leave to appeal to resolve whether the reference to a section in a statute automatically incorporates its sub-parts and to address the applicability of the cited precedents to the present circumstances. The Court directed the preparation of the paper book for a final hearing.
- Does a reference to a specific section in a statute automatically incorporate all its subsections, clauses, and provisos?
- Can tax be levied under a provision of the Sales Tax Act, 1990, if the Sindh Sales Tax Ordinance, 2000, refers to the section generally without specifically enumerating the subsection?
- Section 3(1A), Sales Tax Act 1990
- Section 3, Sindh Sales Tax Ordinance 2000
ORDER
SAYYED SAEED ASHHAD, J.---We have heard Mr. Aqeel Ahmed Abbasi, learned A.S.C. For the petitioner. His contention is that the High Court has erred in holding that the provisions of section 3(1A) of the Sales Tax Act, 1990 (hereinafter referred to as the. "Act") as it existed in 2001 would not be available to the Government for charge/levying further tax and such could have been done only if section 3 of Sindh Sales Tax Ordinance, 2000 (hereinafter referred to as the "Ordinance") had specifically included the provision of section 3(1A) of the Act. He further submitted that such observation is absolutely contrary to the principles of Interpretation of Statutes according to which when a reference is made to a particular section then all parts thereof, that is to say subsections, clauses, provisos and explanations are included therein and it is not the requirement of law that each of them should be specifically mentioned. He also submitted that the High Court fell in error in holding that the view/observation made by it was supported by five previous decisions and submitted that all of them were distinguishable and not applicable to the facts and circumstances of the case.
2. The contentions advanced require thorough examination. Accordingly, leave to appeal is granted inter alia for examination of the above questions and any other allied or connected issue which may be found necessary to be considered at the time of final hearing Office is directed to prepare the paper book on the present record with liberty to the parties to file further/additional documents on their behalf, if so desired.