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Citation Name: 2024 PLD 13 QUETTA-HIGH-COURT-BALOCHISTANBookmark this Case SARA ENTERPRISES GOVERNMENT CONTRACTORS vs SECRETARY FINANCE, GOVERNMENT OF BALOCHISTAN, QUETTA Fiscal statute — 2024 PLD 13 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation
2024 PLD 13 QUETTA-HIGH-COURT-BALOCHISTAN
Court
Balochistan High Court
Year
2024
Reporter
PLD
Parties
Citation Name: 2024 PLD 13 QUETTA-HIGH-COURT-BALOCHISTANBookmark this Case SARA ENTERPRISES GOVERNMENT CONTRACTORS vs SECRETARY FINANCE, GOVERNMENT OF BALOCHISTAN, QUETTA Fiscal 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

Citation Name: 2024 PLD 13 QUETTA-HIGH-COURT-BALOCHISTANBookmark this Case SARA ENTERPRISES GOVERNMENT CONTRACTORS VS SECRETARY FINANCE, GOVERNMENT OF BALOCHISTAN, QUETTA Fiscal statute---Charging section of a fiscal part of a Statute, is the key and pivotal provision which imposes a fiscal liability upon a taxpayer/person, thus it should be strictly construed and applied---If a person does not clearly fall within the four corners of the charging section of such a Statute he cannot be saddled with a tax liability.

Other judgments reported in 2024 PLD

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