BAYER PAKISTAN (PVT.) LIMITED vs PROVINCE OF SINDH through Member Board of Revenue Fiscal statutes — 2022 MLD 1680 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 MLD 1680 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: MLD
Parties: BAYER PAKISTAN (PVT.) LIMITED vs PROVINCE OF SINDH through Member Board of Revenue Fiscal statutes

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

BAYER PAKISTAN (PVT.) LIMITED VS PROVINCE OF SINDH through Member Board of Revenue Fiscal statutes---Charging provision---Applicability---Retrospective effect---Charging Section is to be given a strict interpretation and construed in favour of the subject so that in the event of any substantial doubt as to its application, the same is resolved in favour of taxpayer and against revenue---Levy cannot be imposed on a person from whom it is being claimed if a case does not clearly fall within the purview of charging section---Unless it is given retrospective effect either expressly or by necessary implication, every statute including an amendatory statute, operates prospectively.

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