COMMISSIONER OF INLAND REVENUE vs MUGHAL BOARD INDUSTRY amnesty scheme — 2022 SCMR 580 SUPREME-COURT

Case information

Citation: 2022 SCMR 580 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: SCMR
Parties: COMMISSIONER OF INLAND REVENUE vs MUGHAL BOARD INDUSTRY amnesty scheme

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 OF INLAND REVENUE VS MUGHAL BOARD INDUSTRY amnesty scheme--- Notification--- Interpretation--- amnesty notification being beneficial subordinate legislation must be viewed liberally in favour of the taxpayer in order to achieve the solitary fiscal objective of quick recovery of stuck up tax revenue.

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