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WARID TELECOM (PVT.) LIMITED vs APPELLATE TRIBUNAL INLAND REVENUE through Chairman, ATIR DIVISIONAL BRANCH, ISLAMABAD Fiscal statute — 2022 PTD 1220 ISLAMABAD

Case information

Citation
2022 PTD 1220 ISLAMABAD
Court
Islamabad High Court
Year
2022
Reporter
PTD
Parties
WARID TELECOM (PVT.) LIMITED vs APPELLATE TRIBUNAL INLAND REVENUE through Chairman, ATIR DIVISIONAL BRANCH, ISLAMABAD Fiscal statute
Subject matter
Tax & Customs

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

WARID TELECOM (PVT.) LIMITED VS APPELLATE TRIBUNAL INLAND REVENUE through Chairman, ATIR DIVISIONAL BRANCH, ISLAMABAD Fiscal statute---Scope---Fiscal statute is required to be interpreted literally and equity or presumption are alien thereto---If 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 tax payer---Redundancy cannot be attributed to lawmaker---Every word and part of statute has to be given meaning and effect---It is always presumed 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 statute Court looks at what is clearly said---No room for any intendment nor is there any equity about a tax---No presumption as to tax and nothing was to be read in or implied and one could only look fairly at the language used.

Other judgments reported in 2022 PTD

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