1968 PLP 724 (PTD)

"The tax shall not be payable by an assessee in respect of any sums paid by him on or after the first day of April, 1952 as donations to any institution or fund which is established in the Provinces of Pakistan or the Capital of the Federation for a charitable purpose and is approved by the Central Govern ment for the purposes of this section:" It is not contested before us that the G. M. D. Foundation is approved by the Central Government for the purposes of the sections. The only question raised is that the transfer of shares to the said Foundation would not constitute "any sums paid" within the meaning of that expression as used in section 15‑D. We are, therefore, called upon to consider the meaning of the words "sums" and "paid" in order to answer the question referred to us. In the concise Oxford Dictionary, 5th Edition, the meaning of the word sum is given as follows; "Total amount' resulting from addition of items, brief expression that includes but does not specify details, substance, summary, particular amount of money . ..." In the Chamber's Twentieth Century Dictionary the following meanings are given: "total : whole: aggregate : result of addition: amount: a quantity of money : . . . ." in the Oxford English Dictionary, Vol. X, the meaning of the word "sum" is given inter alia as: "

1. A quantity or amount of money. b. absol. `sum of money'. c. A quantity of money of a specified amount." It is, however, mentioned therein as obsolete: "A quantity of goods regarded as worth so much." It will therefore be seen that the literal meaning of the word "sum" would be a quantity or amount of money or more precisely a particular amount of money. We are unable to attribute to the Legislature that it used the expression "sums paid" to mean "a quantity of goods regarded as worth so much" although this meaning is obsolete, in complete disregard of the meaning indicated above. We are also to consider the meaning of the word "paid" in this connection. In the Chamber's Twentieth Century Dictionary, the meaning of the word "pay" is given as follows: "to satisfy, gratify : to give what is due (in satisfaction of a debt, in exchange, in compensation in remuneration) to : to give in satisfaction of a debt, in exchange, compensation, remuneration, & c : to settle, discharge, as a claim, bill debt, duty : to hand over money, & c . . . . . or other equivalent . . " It would therefore be seen that it would not be difficult for us to accept the contention of Mr. Hussain that payment in kind is not excluded if we could restrict ourselves to the word "pay". But, we cannot disregard the meaning of the word "sum" as is given to it in its popular and literal sense. Therefore reading the two words together we are clearly of opinion that the expression "sums paid" occurring in section 15‑D means particular amount of money paid in cash. That being so, we do not consider that the Tribunal is justified in holding that transfer of shares would also come within the expression "any sums paid" occurring in section 15‑D. Mr. Hossain has advanced an argument that we should appreciate the result that was sought to be achieved by the provi sion of section 15‑D and we should not restrict exemption from payment of tax to donation in cash only. In view of the accepted meaning of the relevant words discussed above we cannot attribute to the Legislature the intention of including donation in the expression "sums paid". For the reasons stated above we answer the question in the negative and leave the parties to bear their own costs. A. H. KHAN, J.‑I agree. S. Q. Reference answered in the negative.