COLLECTOR OF CUSTOMS, FBR PESHAWAR vs SIRAJ WALI Taxing statute — 2022 PTD 477 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PTD 477 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, FBR PESHAWAR vs SIRAJ WALI 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

COLLECTOR OF CUSTOMS, FBR PESHAWAR VS SIRAJ WALI Taxing statute---Scope---Courts while interpreting a taxing statute must construe the same in the light of what is clearly expressed---Neither any implied meaning can be added to it, nor the expressed meaning can be excluded from thereto at the time of its interpretation, which clearly shows that there is no room for equity in the interpretation of a taxing statute. Head NotesCase Description

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