The Constitution, which is characterized as a living and organic thing, is not to be interpreted narrowly or restrictively, and a pedantic interpretive approach is to be avoided۔۔۔۔۔۔۔۔

In Sindh Revenue Board through Chairman, Government of Sindh and another v. The Civil Aviation Authority of Pakistan through Airport Manager (2017 SCMR 1344), the august Supreme Court of Pakistan while deliberating over the imposition of sales tax by the Province discussed legislative domain of the Federation and the Provinces and concluded that the pith and substance of a subject should be looked at. The Court held that: 

37. The Constitution, which is characterized as a living and organic thing, is not to be interpreted narrowly or restrictively, and a pedantic interpretive approach is to be avoided. Whilst the provincial legislatures are independent, they must operate within the sphere allotted to them and within their prescribed limit. Neither the Federation nor the provinces should invade upon the rights of the other nor encroach on the other’s legislative domain. The pith and substance of the legislated subject is to be examined to determine in whose legislative sphere a particular subject comes under. And above all a reasonable interpretation which does not produce impracticable results should be adopted. (Emphasis added)

 Part of Judgment 

IN THE LAHORE HIGH COURT AT LAHORE JUDICIAL DEPARTMENT 

Writ Petition
1024369.9518-09

2020 LHC 2274

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