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Lahore High Court 2016 Interpretation of statutes

2016 PTD 1736

Statute; Administrative instructions
PUNJAB BEVERAGES CO. (PVT.) LTD. through General Manager Finance
Appellant
VS
FEDERATION OF PAKISTAN through Ministry of Finance and others
Respondent

Case Laws / Head Notes / Paras

“Statute” and “administrative instructions”---Conflict---Scope---In case of conflict between a statute and instructions of Department, instructions/orders of the department are to be ignored and statute law has to be followed.