Stamp Act ---- Preamble --- Object purpose and scope --- Provisions of Stamp Act , 1899 , are meant to ensure payment of dues on documents / instruments for registration and to save national exchequer .
Writ Petition No. 53187 of 2022
NESTLE PAKISTAN LIMITED through Authorized Signatory versus SUB - REGISTRAR , NISHTAR TOWN , LAHORE and another
PLD 2024 Lahore 94
Stamp duty , short levy of --- Impounding of document --- Public office --- Jurisdiction of Local Commission --- Duty on service charges --- Scope --- Petitioner company was aggrieved of impounding of document by Local Commission on behalf of Sub - Registrar for short levy of stamp duty --- Validity --- Public office was an office maintained out of national exchequer and public officer was paid from national exchequer --- Status of Local Commission was that he had not been paid out of the national exchequer rather he received fee determined by Sub - Registrar , in consultation with the party concerned --- Local Commission could not be considered as in - charge of a public office for the purpose of Stamp Act , 1899 --- Local Commission had no authority to impound any document handed over to him for completion --- Local Commission was to act on behalf of a Sub - Registrar but in case of any omission or commission , instead of taking action by himself , Local Commission was bound to report the matter to Sub Registrar --- Status of Local Commission was that of a representative of Sub - Registrar --- Petitioner company was not liable to pay stamp duty in lieu of the amount to be paid by it to the lessor , in lieu of service charges --- After deposit of Rs . 50,44,378 / - by petitioner company , Sub Registrar had no authority to impound lease deed --- High Court set aside orders passed by Sub - Registrar impounding the lease deed and that of Registrar rejecting representation of petitioner company --- High Court directed Sub - Registrar to register Lease Deed of petitioner company and return the original --- Constitutional petition was allowed accordingly
Interpretation of statutes ---
Writ Petition No. 53187 of 2022
NESTLE PAKISTAN LIMITED through Authorized Signatory versus SUB - REGISTRAR , NISHTAR TOWN , LAHORE and another
PLD 2024 Lahore 94
Interpretation of statutes ---
---- Reference to another statute --- Principle --- When a word , term or phrase has not been defined in an enactment , reference can be made for such purpose to some other related enactment or its general meanings are taken to decide a lis pending before a forum --- When language of a statute itself is unambiguous about any word , term or phrase , reference to other statutes for such purpose is not permissible --- While defining any provision of an enactment , plain meanings of a word , term or phrase should be applied instead of stretching or minimizing intent of the Legislature by borrowing its meanings from other enactments to the disinterest of a particular party
Writ Petition No. 53187 of 2022
NESTLE PAKISTAN LIMITED through Authorized Signatory versus SUB - REGISTRAR , NISHTAR TOWN , LAHORE and another
PLD 2024 Lahore 94
I.C.As. Nos . 174 of 2021 and 81 of 2020
Dr. MANZOOR HUSSAIN MALIK and another versus Mahar MUHAMMAD KHALID AHMAD , ADDITIONAL COMMISSIONER ( REVENUE ) , BAHAWALPUR and 2 others --
PLD 2024 Lahore 109
Contempt of Court Ordinance---- Ss . 3 & 19 --- Contempt proceedings --- Appeal , right of --- If contempt proceedings are terminated , not even the State or informer can agitate the same in appeal --- Contempt proceedings are between contemnor and Court which provide no vested right to any aggrieved person to press alleged for enforcement of contempt proceedings against the contemnor .
I.C.As. Nos . 174 of 2021 and 81 of 2020
Dr. MANZOOR HUSSAIN MALIK and another versus Mahar MUHAMMAD KHALID AHMAD , ADDITIONAL COMMISSIONER ( REVENUE ) , BAHAWALPUR and 2 others --
PLD 2024 Lahore 109
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