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BASFA TEXTILE (PVT.) LIMITED, LAHORE vs DEPUTY COLLECTOR (CUSTOMS), LAHORE Fiscal statute — 2024 PTD 265 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2024 PTD 265 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2024
Reporter
PTD
Parties
BASFA TEXTILE (PVT.) LIMITED, LAHORE vs DEPUTY COLLECTOR (CUSTOMS), LAHORE 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

BASFA TEXTILE (PVT.) LIMITED, LAHORE VS DEPUTY COLLECTOR (CUSTOMS), LAHORE Fiscal statute---Scope---Words in a taxing statute including notifications and orders, unless ambiguous, must be given their ordinary and natural meaning---Subject is not to be taxed unless the statute / notification clearly imposes the burden of tax, while language of the taxing statute / notification must not be strained to tax a transaction on the premise that had the Legislature thought of the same, it would have covered the events by appropriate words---While interpreting a taxing statute / notification, equitable consideration is entirely out of place---Nor can taxing statute / notification be interpreted on any presumptions or assumptions---Court must look squarely at the words of the statute / notification and interpret them---Court cannot imply anything that is not expressed; it cannot import provisions in the statute / notification so as to supply an assumed deficiency---Moreover, interpretation of fiscal statute / notification has to be made strictly and any doubts arising therefrom must be resolved in favour of taxpayer and even if two reasonable interpretations are possible, one favouring taxpayer has to be adopted.

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