TELENOR PAKISTAN (PVT.) LTD. vs FEDERATION OF PAKISTAN through Ministry of Finance Fiscal statute — 2022 PTD 1097 ISLAMABAD

Case information

Citation: 2022 PTD 1097 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: TELENOR PAKISTAN (PVT.) LTD. vs FEDERATION OF PAKISTAN through Ministry of Finance Fiscal statute

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

TELENOR PAKISTAN (PVT.) LTD. VS FEDERATION OF PAKISTAN through Ministry of Finance Fiscal statute---Two explanations---Principle---Fiscal statutes are that the provisions are required to be interpreted literally and equity or presumption are alien thereto---If a provision of taxing statute can have two reasonable explanations then one which is favourable to taxpayer has to be accepted---Any ambiguity is required to be resolved in favour of taxpayer---Redundancy cannot be attributed to lawmaker---Every word and part of statute has to be given meaning and effect---Presumption is always that Legislature has used every word in a context and for a purpose---Statute has to be read as a whole and intention of Legislature has to be discovered by paying attention to what has been said---While interpreting fiscal statutes Court looks at what is clearly said and there is no room for any intendment nor is there any equity about a tax---No presumption as to tax and nothing has to be read in or implied and one can only look fairly at the language used.

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