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KOHAT CEMENT FACTORY LIMITED vs LAW, PARLIAMENTARY AFFAIRS AND HUMAN RIGHTS DEPARTMENT, KHYBER PAKHTUNKHWA Two interpretations — 2023 PLD 82 PESHAWAR-HIGH-COURT

Case information

Citation
2023 PLD 82 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2023
Reporter
PLD
Parties
KOHAT CEMENT FACTORY LIMITED vs LAW, PARLIAMENTARY AFFAIRS AND HUMAN RIGHTS DEPARTMENT, KHYBER PAKHTUNKHWA Two interpretations
Subject matter
Criminal
Provisions referred to
S. 27-

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

KOHAT CEMENT FACTORY LIMITED VS LAW, PARLIAMENTARY AFFAIRS AND HUMAN RIGHTS DEPARTMENT, KHYBER PAKHTUNKHWA Two interpretations---Principle---Where a provision in taxing statute can reasonably be interpreted in two ways, interpretation favourable to assessee has to be accepted. Fiscal statute---Words, meaning of---Principle---In taxing statute, as in any other statute there is no reason to depart from general rules---Words used in a statute must first be given their ordinary and natural meaning---When ordinary meaning does not make sense then resort can be made to discovering other appropriate meanings. S. 27-a---Constitution of Pakistan, art. 199---Constitutional petition---Stamp duty---Potential value---Effect---Petitioner company purchased agriculture land and authorities applied rate of stamp duty on the basis of future use of the land---Validity---Relevant date for determination of chargeable duty was date of registration of instrument---Character of property as on the time of sale determined stamp duty---Subsequent use either for commercial or other activities could not be considered as a benchmark for determination of ad-valorem stamp duty---Valuation of stamp duty in terms of S. 27-a of Stamp act, 1899, would be the nature and character of property at the time of registration of the instrument and not its potential use---High Court directed the authorities to re-evaluate stamp duty on the transaction according to the nature and character of the property as it was/would be on the date of execution of the instrument and not its future potential use---Constitutional petition was allowed, in circumstances.

Other judgments reported in 2023 PLD

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