ORDER: RIAZ AHMAD KHAN (CHAIRMAN), .J---1. Messrs Shafiq Hanif Limited is a private limited company incorporated under the Companies Act, 1913. In early 1972 it applied for registration as an individual under section 16(1)(h) in Form H with the request that registration may be accorded if the term "individual!' covered a limited company and if not, the application for registration should be returned.
2. On receipt of the application the legal position was not examined and a certificate of registration was issued on 3rd August, 1974.
3. Recently the matter again came up for examination and it was found that Messrs Shafiq Hanif Limited being a private limited company was not an "individual" whose registration could be effected under section 16(1)(h) of the Ordinance. Consequently the name of the company was removed from the registration list and it was informed accordingly.
4. Messrs Shafiq Hanif Limited however contended that the removal of the name of the company from the register of individuals without giving opportunity of hearing was not justified in law.
Accordingly Messrs Shafiq Hanif Limited was given opportunity of being heard on 2nd June, 1977.
5. Mr. Shahid Shafiq who had been duly authorised by the company appeared on the date of hearing and contended that the term "individual" as used in clause (h) of section 16(1) of the Ordinance did not exclude limited companies which were juridical persons capable of holding shares and entering into contracts and as such Messrs Shafiq Hanif Limited was also an individual and its registration should be allowed to continue.
6. In our view the word "individual" does not include every juridical person but it means a single human being. The dictionary meaning of the word is "a being or thing forming one of its kind; a single person, animal, or thing; especially human being; -a person". It is a settled principle of interpretation of statutes that in interpreting a particular provision or word the law should be examined as a whole. On that principle, the word "individual" has to be interpreted in relation to sub-section (2) of section 2 of the Ordinance wherein it provided that an individual shall be deemed to own, hold or control a thing if it is owned, held or controlled by the individual or his spouse, or by a brother or sister of the individual or by any of the lineal ascendants or descendants of the individual. This clearly shows that the word individual denotes a person who is capable of having a spouse, a brother or a sister or other relations. Obviously a private limited company, though a person within the meaning of the Companies Act, 1913 and Ordinance V of 1970, is not an "individual" for the purposes of the Ordinance.
7. In view of the above facts we are satisfied that Messrs Shafiq Hanif Limited is not subject to registration and, therefore, we cancel its registration under section 18 of the Ordinance.