INDUS PENCIL INDUSTRIES (PVT.) LTD. vs The COMMISSIONER INLAND REVENUE, ZONE-I, LTU-II KARACHI Taxing statue — 2022 PTD 599 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 599 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: INDUS PENCIL INDUSTRIES (PVT.) LTD. vs The COMMISSIONER INLAND REVENUE, ZONE-I, LTU-II KARACHI Taxing statue

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

INDUS PENCIL INDUSTRIES (PVT.) LTD. VS The COMMISSIONER INLAND REVENUE, ZONE-I, LTU-II KARACHI Taxing statue---Scope---Courts are merely supposed to interpret the law as it is and have no authority to add, delete or subtract any word in or from the language used by the legislature and in a taxing statute, a tax on any person is to be levied by clear and unambiguous words and the expressions used in the charging sections are not to be stretched by any process of interpretation, as to bring a person within the tax net not falling under the clear and plain language of the statute.

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