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Vires of notification

Vires of notification legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2022 PTD 39 KARACHI-HIGH-COURT-SINDH Judicial Precedent
S.74-A [as inserted by Finance Act, 2017]SRO No.583(I)/2017 dated 1-7-2017Vires of notificationVariation in incidence of taxationFederal Board of RevenueJurisdiction

Petitioner companies assailed vires of Notification SRO No.583(I)/2017, dated 1-7-2017 on the plea that the same was issued in violation of the Constitution, as Federal Board of Revenue had brought variation in taxation

Validity

Authorities conceded that notification in question was hit by ratio laid down by Supreme Court in the case of Mustafa Impex PLD 2016 SC 808

Verbiage of S.74-A of Sales Tax Act, 1990 was that it was never inserted to afford any protection to exercise of powers exercised by the Board with the approval of Federal Minister in charge

Notification in question could not be saved in reliance upon S.74-A of Sales Tax Act, 1990

High Court declared that Notification SRO No.583(I)/2017 dated 1-7-2017 was ultra vires and of no legal effect as the same was violative of the law illumined by Supreme Court in Mustafa Impex case PLD 2016 SC 808

Constitutional petition was allowed in circumstances.

2017 PTD 1706 LAHORE-HIGH-COURT-LAHORE Judicial Precedent

To hold a notification as ulta vires it was imperative that violation of Rules of Business was claimed, pleaded and examined by the court and on finding of fact that the mandatory Rule (s) was violated court could declare the same as ultra vires.

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Precedents & Case Laws citing "Vires of notification"

PLC 2005
Civil Revision No.2621 of 2004, decided on 8th December, 2004.

2005 P L C 102

ABDUL RAHIM ASHRAF TRUST (REGISTERED) through Chairman, Faisalabad Versus PUNJAB EMPLOYEES SOCIAL SECURITY INSTITUTION through Commissioner, Lahore and 2 others

Court: Lahore High Court
CLC 2009
2008-May-28

2009 C L C 72

Mir GHULAM SARWAR and 2 others — Petitioners Versus PROVINCIAL GOVERNMENT through Chief Secretary, N.As. Gilgit and 4 others — Respondents

Court: Northern Areas Chief Court
PLD 1991
Constitutional Petition No.D‑23 of 1991, decided on 8th May, 1991..

P L D 1991 Karachi 372

MUKHTAR AHMED SHAIKH‑‑Petitioner Versus GOVERNMENT OF SINDH and 2 others‑‑Respondents

Court: ‑‑‑‑R. 137 & Appendix `C', item No.ll‑‑‑Sindh Local Government Ordinance (XII of 1979), S.105(1)‑‑‑Constitution of Pakistan (1973), Art.199‑‑‑Exemption from payment of octroi tax‑‑‑Government's power to grant such exemption assailed through Constitutional petition‑‑‑Competency and maintainability‑‑ Point raised in Constitutional petition was about the vires of Notification dated 14‑5‑1990 whereby Government had granted exemption from payment of octroi tax‑‑‑No enquiry into facts was called for decision of same ‑‑‑Pendency of suit filed by respondent, was no bar to the filing of Constitutional petition wherein vires of aforesaid Notification had been challenged‑‑‑Constitutional petition was also not liable to be dismissed on the ground that same related to contractual liability‑‑ Petitioner challenging vires of Notification dated 14‑5‑1990, having not come to Court with unclean hands, Constitutional petition was both competent and maintainable. p. 376 A
SCMR 2011
Civil Appeals Nos. 983 to 995 of 2003, decided on 8th February, 2010.

2011 SCMR 472

KARACHI DEVELOPMENT AUTHORITY and others — Appellants Versus Syed IQBAL AHMED and others — Respondents

Court: Supreme Court of Pakistan
MLD 1989
Constitutional Petition No.D-1484 of 1980, decided on 6th December, 1988.

1989 M L D 3415

Mir ABDUL GHAFAR and 2 others — Petitioners Versus MEMBER, FEDERAL LAND COMMISSION and 2 others — Respondents

Court: Karachi
PLC(CS) 2003
Constitutional Petition No.D-1901 of 2000, decided on 7th March, 2002.

2003 P L C (C

MUSHTAQ HUSSAIN SOOMRO Versus GOVERNMENT OF SINDH and others

Court: Sindh High Court
CLC 2021
2020-April-8

2021 C L C 699

SHAMSHER KHAN — Petitioner Versus GOVERNMENT OF KHYBER PAKHTUNKHWA through Advocate General, Peshawar and 3 others — Respondents

Court: Peshawar
PLD 1998
Constitutional Petition No.373 of 1996, decided on 28th August, 1997

P L D 1998 Quetta 21

UCH POWER LIMITED, DISTRICT NASIRABAD, BALOCHISTAN‑‑‑Petitioner Versus FEDERATION OF PAKISTAN through Chairman, Central Board of Revenue, Islamabad‑‑‑Respondent

Court: ‑‑‑‑Art. 114‑‑‑Doctrine of promissory estoppel ‑‑‑Limitations stated.‑‑ Estoppel.
PLC 2009
N/A

2009 P L C 13

MUHAMMAD MANWAR MUMTAZ Versus PAK ARAB REFINERY LIMITED (PARCO) through Managing Director and 6 others

Court: Lahore High Court
YLR 2024
2023-December-7

2024 Y L R 2808

M/s R-SC Internet Services pakistan (Pvt.) Ltd. through Assistant Manager and another — Petitioners Versus Government of Khyber Pakhtunkhwa through Secretary Local Govt. and Rural Development Department and others — Respondents

Court: Peshawar