1781/2015 Const. P. M/s Tandlianwala Sugar Mills Ltd (Petitioner) V/S Province of Sindh and Ors (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
1781/2015 Const. P. M/s Tandlianwala Sugar Mills Ltd (Petitioner) V/S Province of Sindh and Ors (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal Order Date: 12-APR-23
----Section 35 of the ibid Act could empower Director General to make rules in terms of mandate within the statute. The rules thus could never be framed to pierce the contour of the statute itself. -----Without prejudice to above, unless a parent statue provides such levy, the rules by way of subordinate legislation cannot be legitimized. The concept of subordinate legislation by way of rules is to toe the object of the main statute and not to collide with scheme of law. The subordinate rules, even if conceived to be available, could only function in conformity with the main statute in order to give effect to the statutory provisions, which is not the case in hand.