The Constitution of Pakistan, 1973 Developed by Zain Sheikh

Import of Goods (Price Equalisation Surcharge) Act (III of 1967), Ss. 2(a), 4 & 6 read with Constitution of Pakistan (1962), Third Sched, Entry 48 & 49 and Art. 133—Price equalization surcharge a matter incidental or ancillary to duty of customs and covered by Entry 49, Third Schd, Constitution of Pakistan (1962)—Such, additional duty leviable on import of certain specified goods—Act (III of 1967) valid legislation competently made in conformity with Entry 48, Third Sched., Constitution of Pakistan (1962)— Interpretation of statutes—Court should be inclined in favour of validity of Act—Legislature, a reasonable body and acts with due care and caution (Art. 133)—No abdication by Legislature of its essential functions —Words “determine” in S. 4 and “highest rate” and “landed cost” in S. 2 (a), (b) of Act (III of 1967)—Central Government cannot act arbitrarily and without factual basis—Effective operation of Act not possible unless Rules framed under S. 6. [pp. 908, 909, 910, 912] E, G, H, J, K & N(b) Constitution of Pakistan (1962) Art. 2
Constitution of Pakistan (1973) Art. 4

Import of Goods (Price Equalization Surcharge) Act (III of 1967), S. 7—Section 7 validates only such levy as was made by or in pursuance of Rules issued under Imports and Exports Control Act, 1950—Demand to furnish Bank guarantee made in pursuance of Public Notice—Not validated by Act (III of 1967)—Such demand illegal and not enforceable—Section 7 not operative to legalise retrospectively the price differential surcharge— Constitution of Pakistan (1962), Art. 2 [pp. 910, 911] L & M et seq

(c) Constitution of Pakistan (1962) INT

Interpretation of statutes—Requirement of legislation not mentioned in body of Act—Such omission, however, does not affect validity of Act if Court upon consideration of entire Act holds that requisite condition for assumption of jurisdiction by Legislature has been complied with. [p. 909] F