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COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs WASEEF ULLAH Taxing statute — 2023 SCMR 503 SUPREME-COURT

Case information

Citation
2023 SCMR 503 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2023
Reporter
SCMR
Parties
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs WASEEF ULLAH 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, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS WASEEF ULLAH Taxing statute---Exemption, benefit of---In a taxing statute, there is no leeway or probability of any intendment but the manner of interpretation should be such which undoubtedly or unmistakably comes into sight from the plain language of the notification with the conditions laid down in it, but with the caution that the benefits arising from a particular exemption should not be defeated or negated---In case of any ambiguity or mischief, the taxing statute should be construed in favour of the assessee---By and large, an exemption notification is interpreted rigidly, but when it is found that the assessee has satisfied the exemption conditions, a liberal construction should be made---If the tax-payer is entitled for exemption in plain terms of a notification, then the department could not deny the benefit of an exemption which was intended for the benefit of the taxpayer so it should be construed accordingly.

Other judgments reported in 2023 SCMR

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