CYRUS COWASJEE vs KARACHI METROPOLITAN CORPORATION Fiscal statutes — 2022 PLD 106 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PLD 106 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PLD
Parties: CYRUS COWASJEE vs KARACHI METROPOLITAN CORPORATION 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

CYRUS COWASJEE VS KARACHI METROPOLITAN CORPORATION Fiscal statutes---Charging provisions---Principle---Charging provisions, in fiscal statutes, are to be strictly construed---No tax, fee, charge or levy etc. can be imposed unless such authority is available under the Constitution and relevant statute in terms of clear and unambiguous language---No government or Authority can compulsorily extract money from any person or class of person either in the form of tax, fee, charge or levy, unless specifically authorized under the law---No room for any intendment or presumption in a fiscal statute and burden lies upon government or the authority to establish that there is a provision of statute, whereby, charge has been created for the purpose of collecting tax, fee, levy or any other charges from any person or class of persons in unequivocal and clear terms---In case of any ambiguity, benefit is to be extended to person or class of persons upon whom such incidence or charge is created.

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