Fiscal and tax laws, drafting of---Every law particularly the law pertaining to fiscal matters and taxes are required to be unambiguous and clear---Lacunas in drafting of such law may have far-reaching effect---Draftsman concerned with such legislation should draft all such laws very meticulously, lacuna free and with utmost clarity and exactitude.
Notifications pertaining to tax, drafting of---Central Board of Revenue/Revenue Division and Ministry of Finance must be more careful in drafting notifications containing chargeability of any tax or granting exemption from payment of any tax, as the same would certainly reduce the difference of opinion between tax-payer and tax collector
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Karachi High Court | 2002 | SUPER INDUSTRIES (PVT.) LTD
Vs CENTRAL BOARD OF REVENUE and others |
Sales Tax Act (VII of 1990) 3, 13(1), 33, 34 , 36 |
Legislation/ Fiscal and Tax Laws |