SALMAN ENTERPRISES, KARACHI vs The DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PCA, CUSTOM HOUSE, KARACHI Fiscal laws — 2022 PTD 144 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 144 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: SALMAN ENTERPRISES, KARACHI vs The DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PCA, CUSTOM HOUSE, KARACHI Fiscal laws

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

SALMAN ENTERPRISES, KARACHI VS The DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PCA, CUSTOM HOUSE, KARACHI Fiscal laws---Applicability---Taxing laws are not to be extended by implication beyond clear import of language used---To hold otherwise would violate another principle of interpretation of taxing statute---Tax law should be construed in favour of citizen and against government---As such the principle is based on the fact that taxation is a process which interferes with personal and property right of people---Although it is necessary inference yet it does take from the people portion of their properties.

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