SALEEM BUTT vs PAKISTAN through Secretary Revenue Division Fiscal laws — 2022 PTD 812 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 812 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: SALEEM BUTT vs PAKISTAN through Secretary Revenue Division 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

SALEEM BUTT VS PAKISTAN through Secretary Revenue Division Fiscal laws---Charging and machinery provisions---Applicability---Unlike a charging provision, a machinery provision in a fiscal statute has to be construed liberally and in a manner that facilitates realization of tax.

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