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PAKISTAN TOBACCO COMPANY LTD. vs FEDERATION OF PAKISTAN Taxing statute — 2022 PTD 1730 ISLAMABAD

Case information

Citation
2022 PTD 1730 ISLAMABAD
Court
Islamabad High Court
Year
2022
Reporter
PTD
Parties
PAKISTAN TOBACCO COMPANY LTD. vs FEDERATION OF PAKISTAN Taxing 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

PAKISTAN TOBACCO COMPANY LTD. VS FEDERATION OF PAKISTAN Taxing statute---Double taxation---Scope---Intent of framers of the Constitution cannot be read into Constitution to place an embargo on creation of a second incidence of taxation in relation to the same income or property and consequently the levy of any tax cannot be declared unconstitutional on the basis that it amounts to double taxation---Rule against double taxation is a rule of statutory interpretation whereby a court assumes in relation to a fiscal statute that the legislature cannot be deemed to have intended to subject a taxpayer to double taxation unless it does so through clear and unequivocal words---Double taxation cannot be presumed as a matter of statutory interpretation and the presumption is always against double taxation where the language of the statute is open to interpretation----Where the statute imposes double taxation through clear words, there is no room for interpretation and consequently the clear words used by the legislature making legislative intent plain must be given effect by the Courts.

Other judgments reported in 2022 PTD

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