Fiscal statute—While interpreting fiscal statutes, the court looks to what is clearly said and there is no room for any intendment nor is there any equity about a tax—There is no presumption as to tax and nothing was to be read in or implied and one could only look fairly at the language used.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Supreme Court of Pakistan | 2023 | COMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI Vs MESSRS AL-ABID SILK MILLS LTD., A-39. MANGHOPIR ROAD. SITE, KARACHI |
Interpretation of statutes
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Fiscal statute |