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Islamabad High Court 2015 Interpretation of statutes

2015 PTD 1169

Non-obstante clause
COMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD
Appellant
VS
Messrs GEOFIZYKA KRAKOW PAKISTAN LTD., ISLAMABAD
Respondent

Case Laws / Head Notes / Paras

Non-obstante clause---Concept, scope and purpose---Non-obstante clause was usually used in a provision to show the intention of the Legislature that the provision in question should prevail despite anything to the contrary---Purpose of non-obstante clauses was that the Legislature intended that a particular provision which started with the word “notwithstanding”, should prevail over any other inconsistent provision(s).