COMMISSIONER INLAND REVENUE vs MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION Fiscal statute — 2022 PTD 1806 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1806 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION 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

COMMISSIONER INLAND REVENUE VS MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION Fiscal statute---Form, in a fiscal statute, is of primary importance---Principle is that if a person sought to be taxed comes within the letter of the law, he must be taxed, however great a hardship may thereby be involved, but on the other hand, if the State cannot bring the subject within the letter of the law he is free, however apparent it may be that his case is within what may be called the spirit of the law.

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