Case Laws / Head Notes / Paras
----Taxing statute---One can only look at the language, since there is no room for intendment or presumption in a taxing statute---Person sought to be taxed can only be taxed when he came within the letter of law which was squarely applicable---Where law required an act to be done in a particular manner, it had to be done in that manner alone and such dictate of law could not be termed as a technically---Where an order passed by any forum/authority or court is patently illegal or against express provisions of law, if allowed to stay intact that tantamount to cause prejudice and serious breach of legal rights of taxpayers/citizens---To enjoy the protection of law and to be treated in accordance with law is the inalienable right of every citizen which of course included taxpayer as general c...
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