Delegated legislation—Delegated legislation is intended to enforce the law and advance the purpose of the underlying legislature, without overriding it and while minutiae could be filled in, the parent statute could neither be added to nor subtracted from.
Rules framed under a statute—Scope—If a rule goes beyond what the parent statute contemplates, it must yield to the statute.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Supreme Court of Pakistan | 2023 | SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi and others
Vs Messrs QUICK FOOD INDUSTRIES (PVT.) LIMITED and others |
Interpretation of statutes- Sindh Sales Tax on Service Act, 2011 (‘the Act’),
Sec. 5 |
Delegated legislation/Rules framed under a statute |