JUDGMENT: B.G.N. Kazi, J.-1. This full Bench was constituted to resolve the conflict of decisions in Constitution Petition No. 1178 of 1975 (reported in P.L.D. 1977 Karachi 911) and Constitution Petition No. 404 of 1977 given by the Division Benches of this Court in respect of interpretation of Section 18(2) of the Customs Act, 1969 (Act No. IV of 1969) (hereinafter referred to as the Act).
2. At the very outset it is observed that the decision of Division Bench in M/s. Yousuf Re-rolling Mills Karachi Vs. Collector of Customs, Karachi and another, which was given earlier was not brought to the notice of Division Bench deciding Constitution Petition No. 404 of 1977 as there is nothing in the order dated 8.8.1977 dismissing the petition in limine about the earlier decision which also was followed in decisions of Constitution Petitions Nos. 1116 and 1117 of 1979 by other Division Benches.
3. The decision in M/s. Yousuf Re-rolling Mills Karachi was in respect" of Constitution Petitions Nos.
1178. 1179, 1 180, 1265, 1266, 1278, 1315 and 1327 of 1975 which were heard and deait with together as common question of law was involved in all the aforesaid petitions.
4. The question of law involved is whether--
(i) Under sub-section (2) of Section 18 of the Act the Federal Government could impose a regulatory duty at a rate exceeding 50% of the rate if any specified in the Schedule and, further
(ii) whether under the aforesaid provision of law the Federal Government had the option to levy regulatory duty as aforesaid or at a rate not exceeding 100% of the value of such articles as determined under section 25 of the Act.
It was the contention on behalf of the importers that it is only when no rate of duty is shown in the Schedule against the item that rate of duty not exceeding 100% of the value of such item as determined under Section 25 of the Act, could be imposed as regulatory duty and in all other cases in which the rates of duty have been shown in the First Schedule to the Act, the regulatory duty levied could not exceed 50% of the rate so indicated in the Schedule.
5. Before dealing with the interpretation of the provisions of sub-section (2) of Section 18 of the Act the scope of such interpretation may well be considered. Maxwell in his Interpretation of Statutes, 12th Edition, at page 208 observes as under:- "A sense of the possible injustice on an interpretation ought not to induce Judges to do violence to well-settled rules of construction but it-may properly lead to the selection of one rather than the other of two reasonable interpretations. Whenever the language of the Legislature admits of two constructions and, if construed in one way, would lead to obvious injustice, the Courts act upon the view that such a result could not have been intended, unless the intention to bring it about has been manifested in plain words".
6. Section 18 of the Act reads as under:- "18. Goods dutiable.-(1) Except as hereinafter provided, customs duties shall be levied at such rates as are prescribed in the First Schedule and the Second Schedule or under any other law for the time being-in force on-
(a) Goods imported into or exported from Pakistan;
(b) goods brought from any foreign country to any customs- station, and without payment of duty, there transshipped or transported for, or thence carried to, end imported at any other customs- station; and
(a) goods brought in bond from one customs-station to another.
(2) The Federal Government may, by notification in the Official Gazette, levy, subject to such conditions, limitations or restrictions as it may deem fit to impose, a regulatory duty on all or any of the articles specified in the First Schedule at a rate not exceeding fifty per cent of the rate, if any, specified therein read with any notification issued under sub-section (1) of section 2 or sub-section
(1) of section 3 of the Protective Duties Act, 1950 (LX1 of 1950), or at a rate not exceeding hundred percent of the value of such articles, as determined under section 25 and may, by a like Notification, levy a regulatory duty on all or any of the articles exported from Pakistan,- i) in the case of articles enumerated in the Second Schedule at a rate not exceeding thirty per cent of the rate specified in the Second Schedule or of the amount which would represent the value of such articles as determined under section 25; and
(ii) In the case of articles not enumerated in the Second Schedule, at a rate not exceeding thirty per cent of the amount which represents the value of such articles as determined under section 25.
(3) The regulatory duty levied under sub-section (2) shall-
(a) be in addition to any duty imposed under sub-section (1) or under any other law for the time being in force; and
(a) be leviable on and from the day specified in the notification issued under that sub-section, notwithstanding the fact that the issue of the Official Gazette in which such notification appears s is published at any time after that day.
(4) Any notification issued under sub-section (2'' shall, if not earlier rescinded, stand' rescinded on the expiry of the financial year in which it was issued".
The section as re-produced above was substituted by the Finance Act, 1975. Sub-section (1) lays down that the customs duties shall be levied at such rates as are prescribed in the First Schedule and the Second Schedule or under any other law for the time being in force. However, sub-section
(1) also is to the effect that the levy of customs duties would be as stated "except as hereinafter provided". Thus the general rule laid down in sub-section (1) can be changed when there is such indication in the subsequent provisions of the Act which sub-section (2) provides that the Federal Government is empowered to levy and impose a regulatory duty on all or any of the articles specified in the First Schedule, In the first part of sub-section (2) aforesaid, it has no doubt been provided that the rate could not exceed 50% of the rates, if any, specified in the Schedule but the power to impose the regulatory duty does not stop there and the words "read with any notification issued under sub-section (1) of Section 2 or sub-section (1) of Section 3 of the Protective Duties Act, 1950 (LXI of 1950)" have to be considered as further authorising the Federal Government to act in fixing the regulatory duty over and above 50% of the rate specified in the Schedule. This is made clear in sub-section (3) which provides as under:- "(31 The regulatory duty levied under sub-section (2) shall-
(a) be in addition to any duty imposed under sub-section (1) or under any other law for the time being in force; and
(b) be leviable on and from the day specified in the notification issued under that sub-section, notwithstanding the fact that the issue of the Official Gazette in which such notification appears is published at any time after that day".
7. It may here be observed that imposition of protective duty under sub-section (1) to Section 2 and sub-section (1, to Section 3 to the Protective Duties Act, 1950 does not envisage any limit on the powers of the Central Government with regard to imposition of protective duty. Section 3(1) of the Protective Duties Act, 1950 inter alia permits that if on an inquiry the duty imposed under sub- section (1) of Section 2 is found to be too low to provide adequate protection to the industrial concerns in Pakistan, the Central Government may by notification in the Official Gazette raise the duty to such extent and for such period which may be extended from time to time but not more than 3 years at one time as it thinks fit.
8. With regard to the two parts of sub-section (2) of Section 18 of the Act since the word "or" has been used, it is quite clear that the levy of regulatory duty on all or any of the articles specified in the First Schedule shall be under Part 1 or under Part 2 at the discretion of the Federal Government.
9. For the reasons given above, with respect, the view adopted by the Division Bench deciding Constitution Petition No. 404 of 1977 that since the words "such articles", occur in both the Parts of sub-section (2), the same cover all the articles mentioned in the Schedule whether the rates of regulatory duty are specified in the First Schedule or not, in our opinion is the correct view. If the contention that Part 2 of sub-section (2) of Section 18 applies only in respect of items on the free list is accepted the very object of imposing regulatory duty would be nullified. The object of the Legislature in providing for imposing of regulatory duty is undoubtedly to afford protection to local manufacturing industries against the foreign imports. The first part of sub-section (2) aforesaid provides for imposition of regulatory duty on all or any of the articles specified in the First Schedule at rate not exceeding 50% of the rate, if any, specified therein read with any notification issued under sub-section (1) of Section 2 or sub-section (1) of Section 3 of the Protectective Duties Act, 1950. The 'aforesaid Act as the very title shows was enacted, enabling the Central Government to impose protective duties of customs on' goods produced or manufactured outside Pakistan and imported into Pakistan where such imposition is urgently necessary in the "interest of industries established in Pakistan. There is no limit to the imposition of duties of customs in the circumstances stated and the rates of protective duties could be altered as provided by Section 3 of the aforesaid Act. The Protective Duties Act, 1950 was repealed by the Federal Law (Revision & Declaration.
Ordinance, 1981, as law which had become unnecessary, it is apparent from the wording of Sub- Section (2) of Section 18 of the Act that the reference to the provisions of the Protective Duties Act, 1950 still remains intact and is protected by the saving clause in Section 7 of the Repealing Ordinance of 1981.
10. A perusal of Division Bench decision in M/S. Yousuf Re-rolling Mills Karachi V. Collector of Customs and another indicates that-while considering Part 1 of sub-section (2) of Section 18 of the Act, the words "read with any notification issued under sub-section (1) of Section 2 or sub-scction (1'-of Section 3 of the Protective Duties Act, 1950 (LX1 of 1950)" were not taken into consideration. This is also apparent from the observations which read as under:- "However, in respect of the articles on which the customs duty has been levied on ad valorem basis if regulatory duty is allowed to be. Imposed at the option, of the Federal Government either under the first part or under the second part as claimed by the Deputy Attorney General, it could lead to not only anomalous resuits but would also bring the levy of the duty under first part into conflict with the levy of duty under the second part as would be presently seen. Under the first part the regulatory duty in respect of the present articles i.e. Iron and steel scrap on which the customs duty is levied at 25 per cent ad valorem could be upto 12-1/2 per cent ad valorem but if it is accepted that in respect of these very articles the regulatory duty could also be levied under the second part then it could be levied upto 100 per cent ad valorem as provided therein. This would bring the levy directly in conflict with the provisions of the first part which prohibit the levy of regulatory duty exceeding 50% of the rate of customs duty, if any, provided in the First Schedule. Therefore, it could not be the intention of the Legislature to permit td do under the second part what it has prohibited to be done under the first part."
With respect, in the observations quoted above the power of the Federal Government to impose protective duty by issue of notifications has been overlooked and the rate not exceeding 50% of the rate specified in the Schedule, under sub-section (2) of Section 18 aforesaid is to be read with notification issued with regard to protective duty and the Federal Government has been given the discretion to act under Part 1 or Part 2 of the aforesaid sub-section. The discretion to act either in accordance with Part 1 or in accordance with Part 2 is apparent from the very use of the word "or" in the sub-section as already stated. We would, therefore, support the decision of Division Bench in Constitution Petition No. 404 of 1977 and with respect do not support the view taken) by the Division Bench in the case of M/s. Yousuf Re-rolling Mills Karachi.
11. Due to the conflict of decisions which has been referred to above a number of writ petitions in which the same legal point was involved have been adjourned from time to time as petitions connected with the instant petition. Since each such petition has different set of facts and even the point of law involved may not be the same as in the instant petition, after this decision resolving the conflict of opinion, it will be for the Benches concerned to dispose of each of the petitions.
12. Reverting to the facts of the instant petition for the reasons given above the demand of import duty at the rate of 72-1/2% on the basis of notification dated 1.7.1976 published in the Gazette of Pakistan Extra-ordinary Part II dated 1.7.1976 bearing S.R.O. No. 635(0/76 issued by the respondent No. 2, is legal and valid. The petition is, therefore, dismissed however, with no order as to costs.
K. A. Ghani, J-1. I have the benefit of reading the judgement of our brother Mr. Justice B.G.N. Kazi, on the question referred to the Full Court in view of the conflict of opinion between the two learned Division Benches of this Court on the' interpretation of sub-section (2) of Section 18 of the Customs Act, 1969 (hereinafter referred to as the said Act). I would like to give reasons of my own for arriving at the conclusion reached in the above judgement.
2. At the very outset, it may be stated that a perusal of sub-section (2) of Section 18 would show that the provisions thereof can conveniently be described as consisting of the following two parts, pursuant to which the Federal Government is empowered to levy a regulatory duty:-
(i) "On all or any of the articles specified in the First Schedule at a rate not exceeding fifty per cent of the rate, if any, specified therein;
(ii) or at a rate not exceeding hundred per cent of the value of such articles as determined under Section 25."
(Underling are by me).
3. In the first case of Yousuf Re-Rolling Mills vs. Collector of Customs (PLD) 1977 Karachi 911) decided on 19-4-1977 while interpreting the said sub-section (2), and power of the Federal Government to impose a regulatory duty it was held that in respect of those articles on which rate of customs duty has been provided on ad-valorem basis, the regulatory duty could be levied only under the first part, and:- "....... The intention of the Legislature could be to prohibit the levying of duty exceeding 100 per cent under the second part what it has permitted to be done under the first part."
4. In the other case (C.P. No. 404 of 1977) M/s. Hashim Tanvir', Traders Vs. Federal Government of Pakistan and others, another learned Division Bench while interpreting sub-section (2) of Section 18, and repelling the contention raised that since the rate in respect of the item involved in that case was specified in the First Schedule to the Customs Act 1969, the Federal Government had no power to levy regulatory duty beyond the said percentage and that second part of the aforesaid sub- section empowering the Federal Government to impose duty at a rate not exceeding 100 per cent of the value of such articles as determined under Section 25 was not attracted and the two parts of this section be read disjunctively, held:- "The aforesaid sub-section (2) of Section 18 of the said Act empowers the Federal Government to impose regulatory duty either at a rate not exceeding 50% of the rate specified in the First Schedule or at a rate not exceeding 100% of the value of such articles, as determined under Section 25 of the said Act. The power to impose regulatory duty covers all or any of the articles mentioned in the Schedule. In the first part of sub-section (2) of the said Act the imposition of regulatory duty on all or any of the articles specified in the First Schedule is to be at a rate not exceeding 50% of the rate, whereas in the second part of sub-section (2) it is to be at a rate not exceeding 100% of the value of such articles, as determined under Section 25 of the said Act. The words "such articles" occurring in the two parts of sub-section (2) clearly cover all the articles . Mentioned in the Schedule whether their rates are specified therein or not."
It was further held:- "The object behind the imposition of the regulatory duty is to afford protection to local manufacturing industries against foreign imports and if the imposition of the regulatory duty at the rate of 50% of the rate mentioned in the First Schedule is found inadequate qua prevalent market value of the goods the Federal Government have a free choice to impose such regulatory duty but not exceeding 100% of the value of such articles as determined under Section 25 of the said Act."
5. In view of the conflict between the judgments of the two learned , Division Benches of this Court referred to. Above the question of law which requires decision by the Full Court is whether under second part of sub-section (2) of section 18 of the Act, the Federal Government is empowered to impose a regulatory duty at a rate not exceeding 100% of the value of such articles as determined under Section 25 of the Act, on all or any of the articles specified in the First Schedule on which regulatory duty at a rate not exceeding fifty per cent of the rate, if any, specified therein could be imposed under the first part of the said sub-section (2).
6. It was contended by the learned advocates on behalf of the importers that it is only when no rate of duty is specified in the First Schedule against the item, duty at a rate not exceeding 100% of the value of such item as determined under section 25 of the Act could be imposed and that in all other cases in which the rates of duty have been specified in the First Schedule the regulatory duty levied could not exceed 50% of the rate so indicated in the said First Schedule. According to the learned counsel for the petitioners any part of sub-section (2) of section 18 and would be a cause of great hardship to the importers. Reliance was placed by the case of Yousuf Re-Rolling Mills v.
Collector of Customs (ibid).
On the other hand Mr. A. Aziz Munshi, the learned Dy. Attorney General relied upon the case of M/s. Hashim Tanvir Traders v. Federal Government of Pakistan and others referred to above. It was argued that the Federal Government has a choice to impose regulatory duty -either under the first part of sub-section (2) at the rate of 50% of the rates mentioned in the First Schedule or to impose a regulatory duty but not exceeding' 100% of the value of such articles as determined under Section 25 of the said Act.
7. I have however find myself unable to accept the interpretation which the learned advocates for the importers seek to place on sub-section (2) of Section 18.
It would be relevant here to state that while construing and interpreting fiscal laws one must look to the words of the statute and interpret them in the light of what is clearly expressed and nothing can be implied which is not expressed. The Honourable Supreme Court of Pakistan laid down principles of interpretation of the provisions of taxing statutes, relevant would it be to refer to them for purposes of resolving the question involved in the petition:-
(i) In the case of Commissioner of Agricultural Income Tax v. B.W.M. Abdur Rehman's (1973 S.C.M.R.
445) the Honourable Supreme Court held:- "But indeed, in determining whether or not a particular matter comes within a taxing statute, it is only the letter of the law which must be looked to. There is ample authority for the proposition that in a fiscal case, form is of primary importance, the principle being that if the person sought to be taxed comes within the letter of the law, he must be taxed, however great a hardship may thereby be involved but on the other hand if the Crown cannot bring the subject within the letter of the law he is free, however apparent it may be that his case is within what might be called the spirit of the law. As was said by Rowlatt. J, in Cap. Brondy Syndicate v. Indian Revenue Commissioner (1921) 1 KB 64: "In a Taxing Act one has to look merely at what is clearly said. There is no room for any intendment.
There is no equity about tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used."
In Tenant v. Smith (1982 AC 150) Lord Halsbury said; "In a Taxing Act it is impossible, I believe to assume any intention any governing purpose in the Act, to do more than take such tax as the statute imposes................. Cases, therefore, under the Taxes Acts always resolve themselves into the question whether or not the words of the Act have reached the alleged subject of Taxation."
In the light of these pronouncements with which I hereby express for respectful agreement, it is clear that it is not possible to look either to the amending statute of 1951 or to the alleged collection allowance said to be included in the scheme of the case, in order to determine whether the words in clause (7) of section 6 provide for an allowance to be made in respect of the amount of cess received by the assessee. That question must be decided solely on a consideration of the very words of the clause, although in interpreting those words it is permissible to look generally at the date of the statute, and in particular to consider whether the words in question have been used elsewhere and if so, in what sense."
(ii) In the case of Collector of Customs (Appraisement) Karachi and others v. M/s. Abdul Majeed Khan and others (1977 S.C.M.R. 371) the principles as to interpretation of taxing statutes were declared as follows:- "Moreover, in interpreting a penal or a taxing statute the Courts must look to the words of the statute and interpret them in the light of what is clearly expressed. It cannot imply anything which is not expressed, it cannot import provisions in the statute so as to support assumed deficiency, as held in Messrs Hirjina & Co. (Pakistan) Ltd. v. Commissioner of Sales Tax, Central, Karachi."
In the above mentioned case the Honourable Supreme Court -(cited with approval from the case of Two Hundred chests of Tea* (IB Lawyer's Edn. 430) the following observations are quite instructive:- "The object of the duty laws is to raise revenue and for this purpose to class substance according to the general usage and known determinations of trade. Whether a particular article were designated by one name or another, in the country of its origin, or whether it were a simple or mixed substance, was of no importance in the view of the Legislature. I did not suppose our merchants to be naturalists or geologists, or botanists. It applied its attention to the description of articles, as they derived their applications in our own markets, in our domestic as well as our foreign traffic. And it would have been as dangerous as useless, to attempt any other classification than that derived from the actual business of human life."
(iii) In the case of F.B. Ali vs. The State (PLD 1975 S.C. 506) it was held:- "It is first sought to be contended that the Ordinances were not law at all, because, they purported to unreasonably deprive a citizen of even the norms of a judicial trial. But this generalization cannot be accepted. Law has not been defined in the Constitution of 1962 and, therefore, in its generally accepted connotation, it means positive law, that is to say, a formal pronouncement of the will of a competent law giver. There is no such condition that a law must in order to qualify as a law also be based on reason or morality. The courts cannot strike down a law on any such higher ethical notions nor can Courts act on the basis of philosophical concepts of law as pointed by me in the case of Asma Jilani (PLD 1972 S.C. 139)."
(iv) In the case of Muh mum ad Amir Khan v. The Controller of Estate - Duty and others (PLb 1961 S.C. 119) while pointing out the distinction between the provisions which imposed taxes and those which provided for the -machinery by which tax is assessed and realised, the Honourable Court observed:- "The provisions relating to imposition of tax are to be strictly construed in favour of the subject so that if there be, any substantial doubt it has to be resolved in his favour; But the machinery sections are to be liberally construed. If the incidence of tax is clear then the machinery sections should be so construed as to make the realization of the proper tax possible. They should not be so construed as to defeat the intention of the legislature and to prevent the realization of the tax- that is in fact due. The distinction stated above was recognized by the Federal Court of Pakistan in Khan Bahadur Amiruddin and others v. West Punjab Province (PLD 1956 F.C. 220) where the learned Judges while dealing with a case under the Punjab Immovable Property Tax Act said:- "The Act in question is no doubt a Taxing Act and unless the liability to be taxed is clear, the interpretation should be in favour of the subject. But no question of interpretation arises regarding section 3, which, in unambiguous terms determines the liability of the lands to be taxed. The provisions that have to be interpreted are those relating to the machinery of the assessment and in respect of such provisions of a taxing Act, the Privy Council in Income-Tax Commissioner v.
Mahabir Ramjidas (AIR 1940 P.C. 124), observed that construction should be preferred which makes the machinery workable."
8. In the light of the above principles we proceed to examine the provisions of sub-section (2) of Section 18 of the said Act.
(i) In the first place it would be seen that in order to ascertain as to what amount of customs duty (ad-valorem) or regulatory duty imposed would be payable on articles specified in the First Schedule where the rate "of duty is specified, mentioned in the first part of sub-section (2) or on the value of "such" articles referred to in the second part of the said sub-section, Customs Authority would have to have recourse to Section 25 of the Act which lays down the principles for determination of the normal price of imported articles. No distinction therefore can be made for the reasons that reference to Section 25 is made in the latter part of sub-section (2).
(ii) As laid down in the case of Commissioner of Income Tax -v. B.W.M. Abdur Rehman's (ibid) and Collector of Customs v. M/s. Abdul "Majeed Khan and others (ibid) while interpreting a taxing statute the court must look to the words of statute, it would be relevant to take notice of the word "such" which is used as prefix to the word "articles", in the second part of sub-section (2) under which the Federal Government is also empowered to impose regulatory duty at a rate not exceeding 100% of the value of "such" articles. The word "such" used in the second part of he said sub-section (2) by the Legislature is significant and cannot be ignored. The word "such" must be read as referring back to articles mentioned in the preceding part of sub-section (2).
The view expressed as above by us find support also from the case reported as Abdul Aziz and another v. Muhammad Ibrahim (PLD 1977 SC 442). Before the Honourable Supreme Court the provisions of Section 1 3(3)(a)(ii)(d) of the then West Pakistan Urban Rent Restriction Ordinance which read as follows, came up for interpretation:- "He (landlord) or his said child is not occupying in the same area in. Which "such" building is situated for purposes of his business another such "building or rented land as the case may be suitable for his needs at the time."
The Honourable Supreme Court while taking notice of the word "or" which occurred twice and the word "building" each time prefixed by the word "such" held:- "Considering its implication that it refers generally and naturally to its last antecedent the use of this word is with a definite purpose, i.e. To identify the ownership of the building with that before mentioned in the introductory part of clause (ii). In this connection we' would also refer to the rules as to how the word "such" should" be construed as stated by Maxwell in his book on the interpretation of Statutes, 12th Edition at page 30: "Where the word "such" occurs in a section it must not be ignored, but must be read as referring back to the preceding provisions, even though this gives rise to a result which appears anomalous."
The conclusion, therefore, is irresistible that the word building can have no other meaning except that such is owned by the landlord. This is in accord with the rule of construction i.e. To intend the Legislature to have meant what they hgve actually expressed." (Underlining are by me).
9 Reference may again be made here to the case of Commissioner of Agricultural Income Tax v.
B.W.M. Abdur Rehman's (ibid) wherein the following Clauses (1) & (7) (which provided for certain allowances) of Section 6 of Bengal Agricultural Income Tax Act of 1954, came up for consideration:- Clause (1) "any sums paid by him in the previous year on account of-
(i) land revenue or rent,
(ii) any local rate or cess including Education cess in respect of such land; Clause (7) in respect of the cost of collection of such rent or revenue including the cost of maintenance of any Katchari or other capital assets and any expenses of litigation, a sum equal to fifteen per cent of the total amount of rent or revenue which accrued to him in the previous year in respect of the land from which such rent or revenue is derived."
After referring to the above clauses the Honourable Supreme Court proceeded to interpret the above referred clause (7) as follows:- "Employing recognized methods of construction, in relation to clause (7) of Section 6 it is quite clear that in the phrase "the cost of collection of such rent or revenue including the cost of maintenance of any Katchari or other capital assets and any expenses of litigation" the word "such" makes it clear that the "rent or revenue" intended is that last previously mentioned. The clause must be read for this? Purpose as if it appeared immediately after the opening words of the Section as the first item of allowance."
(Underlining have been made by me)
Considered in the light of the above principles and on giving due significance to the word "such" it would be observed that there is no conflict in the earlier and subsequent parts of sub-section (2) of Section 18 of the Act. It may also be pointed out that in the First Schedule rates of duties specified are neither uniform nor imposed on all articles. The words used in the second part of sub-section
(2) of Section 18 or a rate not exceeding hundred .Per .Cent of the value of "such" articles would include not only articles on which rate of duty imposed is specified but also other articles mentioned in the Schedule. It would be noted that under the Schedules, Customs duty imposed, at places is ad valorem, and at others on quantity, unit, measurements, etc. Etc. And a number of articles are even free from payment of any customs duty whatever. The letter of law and the words used in sub-section (2) therefore cannot be so interpreted as to restrict the powers of the Federal Government to impose regulatory duty under second part of sub-section (2) only in respect of the items importable free of any duty or on which ad valorem duty cannot be imposed. Such an interpretation obviously is not warranted by the clear language used in the statute under consideration, and the court as already noted above, is to look to the words of the statute and interpret it in the Sight of what is clearly expressed and. It cannot import provisions in the statute so as to support assumed deficiency.
1. This brings us to take into consideration the word 'or' used by the legislaure in sub-section (2) of section 18 which has to be given its ordinary meaning as laid down in the case of C.F. Gibbon and others v. Pakistan and others [PLD 1957 Kar. 956 (Full Bench)] wherein it was held:- "The word 'or' has been subject matter .Of controversy in several judicial pronouncements and the preponderance of authority states that 'or' prima facie has only an alternative significance."
The learned Full Court while arriving at the above conclusion placed reliance upon the cases, reported as 9 Beenlen v. Hooking [(1846) LJ & Common Law 49 at 51], Ghanshamdas Nehbandas v.
Mst. Vishindevi and others (5 SLR 259 U Kedar Nath Sadhukkan and others v. Mahdu Budan Das and others (AIR 1923 Cal. 682; Green v. Premier Glynrhonwy State Company Limited [(1928) 1 KB 561] and .XIII Appeal Cases 595 P. 603 (on the opinion of Lord Halsbury and the opinion of Lord Fitzgerald at P.
607).
Reliance was also placed upon the case of Salehon and others v. The State (PLD 1969 SC 267) wherein the Honourable Supreme Court while interpreting Section 497 Cr. P.C. And the word 'or' occurring therein observed:- "The answer to the question raised in the appeal lies in finding out whether the word 'or' in the exception clause is used in disjunctive or conjunctive sense. The governing rule, however, is to carry out the intention of the Legislature. It may be found necessary to read the conjunctions 'or' and 'and' one for the other depending on the consequence intended by the Legislature."
Considered in the light of the above principles 1 am of the opinion that the Federal Government is empowered in its discretion to levy I regulatory duty either under the first part or the second part of sub-section (r3) of Section 18 of the Act in the prescribed manner subject to limitations mentioned therein.
2. For the reasons discussed above, 1 agree with the conclusion reached by our brother Mr. Justice B. G. N. Kazi.
AJMAL MIAN, J.--I agree with my learned brother K.A. Ghani's reasonings given in his proposed judgement.